Legal Opinion
In Re Hospital General San Carlos, Inc.
District Court, D. Puerto Rico
Decided March 17, 1988No. Civ. 86-1787 (RLA), 86-1788 (RLA)PublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
ACOSTA, District Judge.
The present case is an appeal pursuant to 28 U.S.C. § 1334 from several Bankruptcy Court orders holding that debtor/appellee, Hospital San Carlos (“San Carlos”), could use certain payments made to the Puerto Rico Department of Labor to set off certain post bankruptcy petition taxes owed to creditor/appellant, the United States Internal Revenue Service (“the IRS”).
The general issues on appeal are whether or not: (1) we have appellate jurisdiction over the present case; (2) the Bankruptcy Court erred in holding that San Carlos could set off payments made…
2Cases cited8 opinions
- Liberty Mutual Insurance v. WetzelSupreme Court of the United States · 1976
- In re Saco Local Development Corp.Court of Appeals for the First Circuit · 1983
- In Re New England Fish CompanyCourt of Appeals for the Ninth Circuit · 1984
- In the Matter of Richard Lee Fox and Marlyce Kay Fox, Debtors. Appeal of Peter F. Herrell, Trustee in BankruptcyCourt of Appeals for the Seventh Circuit · 1985
- Bankr. L. Rep. P 70,373 in Re Goldblatt Bros., Inc., the Firestone Tire & Rubber Company v. Goldblatt Bros., Inc.Court of Appeals for the Seventh Circuit · 1985
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3Cited by2 opinions
- Former Frontier Pilot Litigation Steering Committee, Inc. v. Frontier Airlines, Inc. (In Re Frontier Airlines, Inc.)District Court, D. Colorado · 1989
- Atlantic Gulf Communities Corp. v. Tax Collectors of St. Lucie County (In re General Development Corp.)District Court, S.D. Florida · 1994