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GARCIA v. ISLAND PROGRAM DESIGNER, INC.

Nos. 92-1853, 92-1889.

4 F.3d 57 (1993)

Juan Antonio GARCIA, etc., Plaintiff, Appellee, v. ISLAND PROGRAM DESIGNER, INC., Defendant, Appellee, v. UNITED STATES of America, Intervenor, Appellant. In re UNITED STATES of America, Petitioner.

United States Court of Appeals, First Circuit.

Decided September 14, 1993.

Attorney(s) appearing for the Case

Steven W. Parks, Atty., Tax Div., Dept. of Justice, with whom James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen and Bruce R. Ellisen, Attys., Tax Div., Dept. of Justice, Washington, DC, were on brief, for U.S.

Carlos J. Morales-Bauza with whom Jesus R. Rabell-Mendez and Rossello-Rentas & Rabell-Mendez, San Juan, PR, were on brief, for Juan Antonio Garcia, in his capacity as Ins. Com'n of PR.

Before BREYER, Chief Judge, TORRUELLA and CYR, Circuit Judges.

BREYER, Chief Judge.

This appeal requires us to resolve a conflict between 1) a federal statute that gives federal tax claims first priority to a bankrupt company's assets, 31 U.S.C. § 3713, and 2) a Puerto Rico "insurance company liquidation" statute with filing deadlines that can force those federal claims to the end of the priority queue. P.R.Laws Ann., tit. 26, § 4019(2). A special federal statute, governing federal preemption of state insurance laws...

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