IN RE RIVERA TORRES

No. 04-9006.

432 F.3d 20 (2005)

In re Antonio RIVERA TORRES; Sofia Villata Sella, Debtors. United States of America, Creditor, Appellant, v. Antonio Rivera Torres; Sofia Villata Sella, Debtors, Appellees.

United States Court of Appeals, First Circuit.

Decided December 16, 2005.


Attorney(s) appearing for the Case

Thomas J. Clark, Attorney, Tax Division, with whom Bethany B. Hauser, Attorney, Tax Division, Eileen J. O'Connor, Assistant Attorney General, and Of Counsel, H.S. Garcia, United States Attorney, were on brief, for appellant.

Irving K. Hernandez Valls for appellees.

Before TORRUELLA, LYNCH, and HOWARD, Circuit Judges.


LYNCH, Circuit Judge.

Antonio Rivera Torres and Sofía Villata Sella, debtors, were awarded emotional distress damages by the bankruptcy court against the Internal Revenue Service for the IRS's violation of a discharge injunction. The Bankruptcy Appellate Panel affirmed, but remanded the case to the bankruptcy court for reconsideration of debtors' request for attorneys' fees and litigation costs. The United States appeals only the award of emotional distress ...

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