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IN RE MATOS

BAP No. 11-074. Bankruptcy No. 10-10289-ESL.

478 B.R. 506 (2012)

Damian Garcia MATOS, a/k/a Damian Garcia, a/k/a D. Garcia, a/k/a D. Garcia Matos, Debtor. Damian Garcia Matos, Appellant, v. Alejandro Oliveras Rivera, Chapter 13 Trustee, Appellee.

United States Bankruptcy Appellate Panel for 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 Appellant.

Miriam D. Salwen Acosta, Esq., Hato Rey, PR, on brief for Appellee.

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

DEASY, Bankruptcy Judge.

Damian Garcia Matos (the "Debtor") appeals from the bankruptcy court's order sustaining the chapter 13 trustee's (the "Trustee") objection to the exemption he claimed in an income tax refund (the "Refund"), and the order denying his motion for reconsideration. The Debtor contends that it was error to sustain an exemption objection that was based upon an unrelated statute governing plan confirmation...

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