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IN RE SANTIAGO

BAP No. PR 11-075. Bankruptcy No. 11-02225-ESL.

478 B.R. 516 (2012)

Luis Roberto Sanchez SANTIAGO, a/k/a Luis R. Sanchez, a/k/a Luis R. Sanchez Santiago, a/k/a Luis Sanchez S, and Carmen Margarita Gonzalez Morales, a/k/a Carmen M. Gonzalez Morales, a/k/a Carmen Gonzalez, a/k/a Carmen Gonzalez M, Debtors. Luis Roberto Sanchez Santiago and Carmen Margarita Gonzalez Morales, Appellants, v. Alejandro Oliveras Rivera, Chapter 13 Trustee, Appellee.

United States Bankruptcy Appellate Panel of the First Circuit.

September 26, 2012.

Attorney(s) appearing for the Case

Juan M. Suárez Cobo, Esq. , San Juan, PR, and Manuel Casellas, Esq. , on brief for Appellants.

Osmarie Navarro Martinez, Esq. , on brief for Appellee.

Before BOROFF, DEASY, and BAILEY, United States Bankruptcy Appellate Panel Judges.

DEASY, Bankruptcy Judge.

Luis Roberto Sanchez Santiago and Carmen Margarita Gonzalez Morales (the "Debtors") appeal from the bankruptcy court's order sustaining the chapter 13 trustee's (the "Trustee") objection to the exemption they claimed in an income tax refund. The Debtors contend that the bankruptcy court erred in sustaining an exemption objection that was based upon an unrelated statute governing plan confirmation. For the reasons set forth below, we conclude...

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