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IN RE VARGAS QUINONES

Case No. 14-09404 BKT Adversary No. 16-00108.

581 B.R. 705 (2017)

IN RE: Cesar Ivan VARGAS QUINONES, Debtor(s). Cesar Ivan Vargas Quinones, Plaintiff v. United States of America, Internal Revenue Service; Commonwealth of Puerto Rico, Department of Treasury of Puerto Rico; State Insurance Fund Corporation, Defendant(s).

United States Bankruptcy Court, D. Puerto Rico.

Signed December 29, 2017.

Attorney(s) appearing for the Case

Eduardo J. Capdevila Diaz , Isabel M. Fullana , Garcia Arregui & Fullana PSC, San Juan, PR, for Plaintiff.

Kieran O. Carter , Nelson Wagner , U.S. Department of Justice, Tax Division, Washington, DC, Migda L. Rodriguez Collazo , Department of Justice, San Juan, PR, for Defendant.

OPINION & ORDER

Before this Court is Co-Defendant, United States of America's (hereinafter, "IRS") Motion for Partial Summary Judgment [Dkt. No. 48], Debtor, Cesar I. Vargas Quiñónez's (hereinafter, "Debtor") Motion for Summary Judgment [Dkt. No...

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