OPINION AND ORDER MILDRED CABAN FLORES, Bankruptcy Judge. Before the court are the motion to dismiss, abstain and/or remand filed by defendants Tracker Marine, LLC, Bass Pro Group and Mako Marine International, LLC, f/k/a Mako Marine International, Inc. (hereinafter collectively referred to as "Tracker") and the opposition thereto filed by the plaintiff Sunset Marine of Puerto Rico, Inc. (hereinafter referred to as the "Debtor"). For the reasons stated below, the court remands this adversary...
OPINION AND ORDER ENRIQUE S. LAMOUTTE, Bankruptcy Judge. This adversary proceeding is before the court upon the Motion for Partial Summary Judgment filed on December 6, 2012 (Docket No. 24) by Zaida I. Otero Lopez ("Debtor" or "Plaintiff") alleging that the Puerto Rico Treasury Department ("PR Treasury") wilfully violated the automatic stay pursuant to 11 U.S.C. 362(a)(6) because it sent to the Debtor various notices and requests for payment of income tax liabilities after the filing of...
