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IN RE MACHUCA MARTINEZ

Bankruptcy No. 03-04665 SEK. Adversary No. 04-00041.

358 B.R. 529 (2006)

In the Matter of Marcos MACHUCA MARTINEZ, Debtor. Wigberto Lugo Mender, as Trustee for the Estate of Marcos Machuca Martinez, Plaintiff, v. Porfirio Guadalupe Carrion, Defendant.

United States Bankruptcy Court, D. Puerto Rico.

October 11, 2006.

Attorney(s) appearing for the Case

Juan R. Sierra Quinones, Caguas, PR, for Debtor.

Enrique N. Vela Colon, San Juan, PR, for Plaintiff.

Julio Enrique Gil De La Madrid, Gil De Lamadrid Pre, Bayamon, PR, for Defendant.

OPINION AND ORDER

SARA DE JESUS, Bankruptcy Judge.

The issue at hand is whether the Trustee met his burden of showing the $175,000 received by the Defendant when Debtor executed a deed of sale conveying realty to Computer Gallery, Inc. ("Computer Gallery"), can be avoided pursuant to 11 U.S.C. §§ 544, 547, and 550 of the U.S. Bankruptcy Code. Defendant objects the Trustee's attempt to avoid this transfer for a number of reasons, which we address...

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