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IN RE EMPRESAS INABON, INC.

Bankruptcy Nos. 96-06038, 97-14399, 97-14400. Adversary No. 01-0073.

358 B.R. 487 (2006)

In re EMPRESAS INABON, INC., Debtor. In re Alfonso Hernandez Torres and Ramonita Ortiz Vazquez, Debtors. In re Alfonso A. Hernandez Ortiz, Debtor. Empresas Inabon, Inc., Alfonso Hernandez Torres and Ramonita Ortiz Vazquez, and Alfonso A. Hernandez Ortiz, Plaintiffs, v. Robert Hatton Gotay and Maria de los Angeles Rentas, Debtors.

United States Bankruptcy Court, D. Puerto Rico.

July 12, 2006.

Attorney(s) appearing for the Case

Jose Raul Cancio Bigas, Hato Rey, PR, Rafael Elvira Caballero, Rafael Elvira Cabalero Law Office, Ponce, PR, for Empresas Inabon, Inc.

Mary Ann Gandia Fabian, San Juan, PR, for Alfonso Hernandez Torres and Ramonita Ortiz Vazquez.

Maria Luisa Contreras, Maria Soledad Pineiro, San Juan, PR, for Alfonso A. Hernandez Ortiz.

OPINION AND ORDER

ENRIQUE S. LAMOUTTE, Bankruptcy Judge.

This case came before the court for trial on January 10, 11 and 12, 2005, and February 9 and 10, 2005. At issue is the validity and allowed amount of the proofs of claim filed by defendants Robert Hatton Gotay and Maria de los Angeles Rentas ("the Hattons") in the debtors' bankruptcy cases, which are based upon a series of financial transactions entered into between the parties. The debtors argue that...

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