IN RE BORGES

Bankruptcy No. 11-10-12800-s11. Adversary Nos. 10-1170-s, 11-1012-s, 10-1170-s, 11-1105-s.

485 B.R. 743 (2012)

In re Joe Bettencourt BORGES, dba J & M Dairy, Debtor. AG New Mexico, FCS, ACA, AG New Mexico, FCS, PCA, AG New Mexico, FCS, FLCA, Plaintiffs, v. Joe Bettencourt Borges, aka Joe Borges, aka Joe B. Borges; Maria Rocha Borges, aka Maria Borges, aka Maria R. Borges; David Borges, a married man, dealing in his sole and separate estate; Frank Borges, a single man; Atkins Engineering Associates, Inc., a New Mexico Corporation; Cliff Waide; Alvin F. Jones dba Waide Irrigation Service and Supply; Internal Revenue Service, an agency of the United States of America; Pecos Valley Pump, Inc., a New Mexico Corporation; Jordan Dairy Service, LLC, a New Mexico Corporation; CWBC, Inc., a New Mexico Corporation; and All Unknown Claimants of Interest, In The Premises Adverse To The Plaintiffs, Defendants. Joe Bettencourt Borges and Maria Rocha Borges, Plaintiffs, v. AG New Mexico, FCS, PCA, AG New Mexico, FCS, ACA, and AG New Mexico, FCS, FLCA, Defendants. Joe Bettencourt Borges and Maria Rocha Borges, Plaintiffs, v. National Milk Producers Federation dba Cooperatives Working Together; AG New Mexico FCS, ACA, AG New Mexico, FCS, FLCA, and AG New Mexico, FCS, PCA, Defendants.

United States Bankruptcy Court, D. New Mexico.

December 31, 2012.


Attorney(s) appearing for the Case

Bonnie Bassan Gandarilla , George M. Moore , Koo Im Sakayo Tong , Moore, Berkson & Gandarilla, P.C., Michael K. Daniels , Albuquerque, NM, Wiley F. James, III , James & Haugland, PC, El Paso, TX, William J. Arland, III , Santa Fe, NM, for Debtors.

Leonard K. Martinez-Metzgar , Albuquerque, NM, U.S. Trustee.


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 ...

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