Legal Opinion

Santiago v. Rivera

Bankruptcy Appellate Panel of the First Circuit

Decided September 26, 2012No. BAP No. PR 11-075; Bankruptcy No. 11-02225-ESLPublishedCited by 4 opinions

1Opinion of the Court

DEASY, Bankruptcy Judge.

Luis Roberto Sanchez Santiago and Carmen Margarita Gonzalez Morales (the “Debtors”) appeal from the bankruptcy court’s order sustaining the chapter 13 trustee’s (the “Trustee”) objection to the exemption they claimed in an income tax refund. The Debtors contend that the bankruptcy court erred in sustaining an exemption objection that was based upon an unrelated statute governing plan confirmation. For the reasons set forth below, we conclude that the Trustee failed to sustain his burden in objecting to the exemption and therefore REVERSE.

BACKGROUND

In March 2011, the…

2Cases cited26 opinions

  1. United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
  2. Segal v. RochelleSupreme Court of the United States · 1966
  3. Kokoszka v. BelfordSupreme Court of the United States · 1974
  4. Schwab v. ReillySupreme Court of the United States · 2010
  5. Fleet Data Processing Corp. v. Branch (In Re Bank of New England Corp.)Bankruptcy Appellate Panel of the First Circuit · 1998

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3Cited by4 opinions

  1. In re MurphyUnited States Bankruptcy Court, D. Rhode Island · 2013
  2. In re CruzUnited States Bankruptcy Court, D. Puerto Rico · 2018
  3. In re: Minerva Padilla CruzUnited States Bankruptcy Court, D. Puerto Rico · 2018
  4. In re: Nanci Ellen LevakeUnited States Bankruptcy Court, N.D. Florida · 2026

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