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IN RE HOSPITAL GENERAL SAN CARLOS, INC.

Civ. Nos. 86-1787 (RLA), 86-1788 (RLA).

83 B.R. 870 (1988)

In re HOSPITAL GENERAL SAN CARLOS, INC., Debtor-Appellee.

United States District Court, D. Puerto Rico.

March 17, 1988.

Attorney(s) appearing for the Case

Benjamín Rodríquez Ramón, Hato Rey, P.R., for debtor-appellee.

Francisco A. Besosa, Hato Rey, P.R., for creditor-appellant.

OPINION AND ORDER

ACOSTA, District Judge.

The present case is an appeal pursuant to 28 U.S.C. § 1334 from several Bankruptcy Court orders holding that debtor/appellee, Hospital San Carlos ("San Carlos"), could use certain payments made to the Puerto Rico Department of Labor to set off certain post bankruptcy petition taxes owed to creditor/appellant, the United States Internal Revenue Service ("the IRS").

The general issues on appeal are whether...

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