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IN RE TILEN-BERNABE

No. 11-9321 EAG.

499 B.R. 241 (2013)

In re Eli J. TILEN-BERNABE and Marta Isabel Souffront-Vicente, Debtors.

United States Bankruptcy Court, D. Puerto Rico.

October 2, 2013.

Attorney(s) appearing for the Case

Aileen Perez Polanco, Valcarcal Bauza & Perez Polanco, Mayagiiez, PR, for Debtors.

Alejandro Oliveras Rivera, San Juan, PR, Trustee.

OPINION AND ORDER

EDWARD A. GODOY, Bankruptcy Judge.

The Department of Treasury of the Commonwealth of Puerto Rico ("Hacienda") filed an amended proof of claim, numbered 8-3, for unpaid taxes in the total amount of $101,103.62, consisting of a secured portion of $27,753.34, an unsecured priority portion of $67,229.13, and a general unsecured portion of $6,121.15. [Claims Register No. 8-3; "POC 8-3".] Debtors Eli J. Tilen Bernabe and Marta Isabel Souffront...

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