AG New Mexico, FCS, ACA v. Borges (In re Borges)

MEMORANDUM OPINION AFTER TRIAL ON THE MERITS IN SUPPORT OF JUDGMENT AND AWARD OF RELATED RELIEF

JAMES S. STARZYNSKI, Bankruptcy Judge.

This matter came before the Court for trial on the merits of the claims of AG NEW MEXICO, FCS, ACA (“ACA”), AG NEW MEXICO, FCS, PCA (“PCA”), and AG NEW MEXICO, FCS, FLCA (“FLCA”) (collectively “Plaintiffs” or “AGNM”) against Joe Bettencourt Borges (“Mr. Borges”) and Maria Rocha Borges (“Ms. Borges”) (collectively “Borges’” or “Debtors”) and Debtors’ Counter-claims against the Plaintiffs. For the reasons set out below, the Court will grant judgment and other…