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Legal Opinion

In Re Reitter Corp.

United States Bankruptcy Court, D. Puerto Rico

Decided May 13, 2011No. 18-07066PublishedCited by 1 opinion

1Opinion of the Court

OPINION AND ORDER

ENRIQUE S. LAMOUTTE, Bankruptcy Judge.

The issue before the court is whether Banco Popular de Puerto Rico (hereinafter referred to as “BPPR”) or the United States Internal Revenue Service (hereinafter referred to as the “IRS”) is the senior lien holder over Debtor’s cash collateral, in particular, the Debtor’s accounts receivables generated on or after March 1, 2010, in accordance with 26 U.S.C. §§ 6321, 6322 and 6323 (Docket Nos. 97 & 135). The IRS and BPPR have filed legal memoran-da (Docket Nos. 117 & 124) regarding this particular issue and their respective replies to the…

2Cases cited10 opinions

  1. Aquilino v. United StatesSupreme Court of the United States · 1960
  2. United States v. RodgersSupreme Court of the United States · 1983
  3. United States v. BessSupreme Court of the United States · 1958
  4. United States v. Pioneer American InsuranceSupreme Court of the United States · 1963
  5. The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1988

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3Cited by1 opinion

  1. Banco Popular De Puerto Rico v. United States (In re Reitter Corp.)District Court, D. Puerto Rico · 2012

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