Legal Opinion

Carrasquillo Gonzalez v. Puerto Rico Treasury Department (In re Carrasquillo Gonzalez)

United States Bankruptcy Court, D. Puerto Rico

Decided June 22, 2015No. CASE NO. 14-01400 (ESL); ADV. PROC. NO. 14-00250 (ESL)PublishedCited by 7 opinions

1Opinion of the Court

OPINION AND ORDER

Enrique S. Lamoutte, United States Bankruptcy Judge

This adversary proceeding is before the court upon the Motion to Dismiss (Docket No. 12) filed by the Treasury Department ,of Puerto Rico (the “PR Treasury Department”) alleging that it did not violate the automatic stay because the tax notices it sent to the Plaintiff fall under the exceptions of 11 U.S.C. § 362(b)(9)(D). Also before the court is the Plaintiffs Opposi*3tion alleging that “the collection letter sent to [him] does not fall [under the exceptions afforded in 11 U.S.C. § 362(b)(9) ]; it is not an audit, or a notice…

2Cases cited30 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
  3. Poller v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1962
  4. Robert C. Hahn v. Francis W. SargentCourt of Appeals for the First Circuit · 1975
  5. Blue Sky L. Rep. P 72,496, Fed. Sec. L. Rep. P 93,186 Thorburn Kennedy, Trustee v. Josephthal & Company, Inc., Edward M. Swartz and Fredric SwartzCourt of Appeals for the First Circuit · 1987

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3Cited by7 opinions

  1. Quiles Aviles v. City of Philadelphia Water Revenue Bureau (In re Quiles Aviles)United States Bankruptcy Court, D. Puerto Rico · 2015
  2. Quiñones-Irizarry v. Corporación del Fondo del Seguro del EstadoDistrict Court, D. Puerto Rico · 2017
  3. Vaca Brava Old San Juan, LLC v. Puerto Rico Treasury Department (In re Vaca Brava Old San Juan, LLC)United States Bankruptcy Court, D. Puerto Rico · 2016
  4. EMI Equity Mortg., Inc. v. Valdés-MoralesUnited States District Court · 2018
  5. In re: Vaca Brava Old San Juan, LLC v. Puerto Rico Treasury DepartmentUnited States Bankruptcy Court, D. Puerto Rico · 2016

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