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DEPT. OF TREASURY PUERTO RICO v. GALARZA PAGáN

Civ. Nos. 01-1794(HL), 01-1928(HL), 01-1929(HL), 01-1931(HL), 01-1932(HL), 01-1933(HL), 01-1934(HL), 01-1935(HL), 01-1936(HL), 01-1937(HL), 01-1938(HL).

279 B.R. 43 (2002)

DEPARTMENT OF THE TREASURY FOR THE COMMONWEALTH OF PUERTO RICO, Appellant, v. Luis M. GALARZA PAGÁN, et al., Appellees.

United States District Court, D. Puerto Rico.

June 17, 2002.

OPINION AND ORDER

LAFFITTE, Chief Judge.

Before the Court is the appeal of the Puerto Rico Department of the Treasury in this consolidation of eleven bankruptcy court cases. Appellees are eleven individuals who sought recourse under Chapter 13 of the Bankruptcy Code.1 Because the legal issues and relevant facts for all these cases coincide, these appeals were consolidated.

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