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MATTER OF SANTIAGO VELA

Bankruptcy No. 84-01082.

87 B.R. 229 (1988)

In the Matter of Francisco SANTIAGO VELA and Edmee Consuelo Vicens Gonzalez, Debtors.

United States Bankruptcy Court, D. Puerto Rico.

February 2, 1988.

Attorney(s) appearing for the Case

Charles A. Cuprill, Ponce, P.R., for debtors.

José F. Blanco, Asst. U.S. Atty., Hato Rey, P.R. and Steven Carlton, IRS, Washington, D.C., for the government.

OPINION AND ORDER

LAFFITTE, District Judge, sitting by designation.

I.

On December 17, 1987 this Court held a continued hearing on a motion to convert or dismiss filed by the United States on behalf of its Internal Revenue Service. At such hearing the various interested parties presented their respective positions as to conversion of the case to a Chapter 7 liquidation vis a vis a dismissal. In addition, the debtors, through counsel, admitted that...

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