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  5. 140 B.R. 320 (1992)
 

IN RE C.P. DEL CARIBE, INC.

Bankruptcy Nos. B-91-00497(ESL) to B-91-00510(ESL).

140 B.R. 320 (1992)

In re C.P. del CARIBE, INC., Debtors. In re EER REALTY, S.E., Debtors. In re EMERITO ESTRADA RIVERA PARTS AND SERVICE, INC., Debtors. In re EER AGRICULTURAL EQUIPMENT, INC., Debtors. In re BORICUA MOTORS CORPORATION, Debtors. In re EMERITO ESTRADA RIVERA, INC., Debtors. In re ISUZU del CARIBE, INC., Debtors. In re JEEP/EAGLE de PUERTO RICO, INC., Debtors. In re EMERITO ESTRADA RIVERA-ISUZU de P.R., INC., Debtors. In re CARIBE MOTORS PROPERTY CORP., Debtors. In re E.E.R. REALTY CORP., Debtors. In re DAIHATSU de PUERTO RICO, INC., Debtors. In re EER ENTERPRISES, INC., Debtors. In re BORICUA MOTORS LEASING CORPORATION, Debtors.

United States Bankruptcy Court, D. Puerto Rico.

May 21, 1992.

Attorney(s) appearing for the Case

Charles A. Cuprill Hernandez of Ponce, Puerto Rico, for debtors.

Kenneth Colon, Director, Federal Litigation Div., and Viviana Rodriguez, of the Dept. of Justice of the Com. of Puerto Rico, San Juan, P.R., for the Dept. of Treasury.

Perez Bachs of McConnell, Valdes, Kelley, Sifre, Griggs & Rafael Ruiz-Suria, San Juan, Puerto Rico, for Chrysler Credit de P.R.

Jose M. Pizarro, Asst. U.S. Atty., Hato Rey, P.R., for the Small Business Admin. and the U.S. Customs Service.

OPINION AND ORDER

ENRIQUE S. LAMOUTTE, Chief Judge.

A joint "Stipulation and Notice" was filed on February 25, 1992, by debtors and the Secretary of the Department of the Treasury of the Commonwealth of Puerto Rico (hereinafter "Treasury"), the culmination of months of negotiations between the parties, by which they purport to compromise and settle all of Treasury's claims against the debtors for withholding taxes, personal property taxes, real property...

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