In re: Vaca Brava Old San Juan, LLC v. Puerto Rico Treasury Department

CourtUnited States Bankruptcy Court, D. Puerto Rico
DecidedOctober 27, 2016
Docket15-00293
StatusUnknown

This text of In re: Vaca Brava Old San Juan, LLC v. Puerto Rico Treasury Department (In re: Vaca Brava Old San Juan, LLC v. Puerto Rico Treasury Department) is published on Counsel Stack Legal Research, covering United States Bankruptcy Court, D. Puerto Rico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re: Vaca Brava Old San Juan, LLC v. Puerto Rico Treasury Department, (prb 2016).

Opinion

1 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF PUERTO RICO 2

3 IN RE: CASE NO. 15-09787 (MCF) 4 VACA BRAVA OLD SAN JUAN, LLC. CHAPTER 11 5 Debtor 6

8 VACA BRAVA OLD SAN JUAN, LLC.

9 Plaintiff ADVERSARY CASE No. 15-00293

10 V.

11 PUERTO RICO TREASURY DEPARTMENT 12

13 Defendant

15 OPINION AND ORDER 16 Before the Court is a motion to dismiss pursuant to Rule 12(b)(6) of the Federal Rules of 17 Civil Procedure from the Puerto Rico Treasury Department (hereafter “Defendant”) seeking the 18 dismissal of this adversary complaint filed by Vaca Brava Old San Juan LLC (hereafter “Plaintiff”) 19 for: (1) an alleged violation of the automatic stay under 11 U.S.C. § 362, (2) protection against 20 discriminatory treatment under 11 U.S.C. § 525(a), (3) actual and monetary damages under 42 U.S.C. 21 § 1983 and (4) punitive damages, attorney’s fees and costs under 11 U.S.C § 362.1 The Court adopts 22 as true the factual allegations of the complaint for the sole purpose of the motion before us. For the 23 24 reasons stated herein, the Court grants in part and denies in part Defendant’s motion to dismiss and 25 as a result, the adversary case shall continue. 26 1 "Unless otherwise indicated, all statutory references are to title 11 of the United States Code, 11 U.S.C. §§ 101, et seq., 27 as amended by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, Pub. L. No. 109-8 (the "Bankruptcy Code")." FACTS AND PROCEDURAL HISTORY 1 1. On December 10, 2015, at 6:19 p.m., the Plaintiff filed a voluntary petition under Chapter 11. 2 3 2. On that same day, at 6:25 p.m. Defendant’s agents arrived at the Plaintiff’s premises to 4 collect a purported debt of $208,368.58, of which $194,899.29 is alleged sales and use tax 5 debt (hereafter “IVU” for its Spanish initials). 6 3. Plaintiff alleges that even though it notified the agents about the Chapter 11 petition filing, 7 Defendant proceeded, at that moment, to cancel and collect Plaintiff’s alcoholic beverage 8 license for failing to pay the mentioned debt. 9 4. Subsequently, Plaintiff filed a Complaint and an Urgent Motion Seeking Temporary 10 Restraining Order and Injunction asking for a declaratory and injunctive relief for violation 11 of the automatic stay (§ 362) and discriminatory treatment (§ 525(a)). Plaintiff also requested 12 compensatory and punitive damages, attorney’s fees, and costs pursuant to § 362(k). 13 14 5. On December 14, 2015, Plaintiff’s temporary restraining order against Defendant was denied 15 for failure to prove an irreparable injury. 16 6. On December 22, 2015, after a preliminary injunction hearing, the court ordered Defendant 17 to (1) cease any action to withhold or revoke Debtor’s license to sell alcoholic beverages and 18 (2) restore possession of the license and any other document needed for said possession 19 within 24 hours. The injunctive relief’s duration was conditioned to Debtor’s post-petition 20 remittance of taxes withheld as fiduciary agent to the Treasury. 21 7. Plaintiff alleges that cancelation of alcoholic beverage license prevented the Plaintiff from 22 generating substantial economic revenue during the holiday season. 23 8. On December 24, 2015, Plaintiff filed an amended complaint adding that on December 15, 24 25 2015, five days after the Chapter 11 petition was filed, Defendant levied the amounts of 26 $1,462.26 and $1,639.46 from its Banco Popular accounts #011-691098 and #011-665378, 27 respectively. 9. On April 8, 2016, Plaintiff filed a second amended complaint to add that the Puerto Rico 1 Treasury Department Secretary had appeared in numerous public forums dissuading 2 3 consumers from sponsoring Plaintiff’s restaurant operations. Plaintiff contends that these 4 expressions caused a direct negative impact of Plaintiff’s income and public image. Plaintiff 5 also added a cause of action for actual and monetary damages under 42 U.S.C. § 1983. 6 10. Plaintiff estimates its expenses, costs, and loss of income due to Defendant’s actions in no 7 less than $60,000. 8 11. On May 25, 2016, Defendant filed a Motion to Dismiss for Eleventh Amendment immunity, 9 failure to state a claim, and unavailability of a 42 U.S.C. § 1983 remedy. 10 12. Plaintiff filed an Opposition to the Motion to Dismiss on July 1, 2016. 11 APPLICABLE LAW AND LEGAL ANALYSIS 12 I. MOTION TO DISSMISS FOR FAILURE TO STATE A CLAIM 13 14 When a court evaluates a motion to dismiss under Federal Rule of Civil Procedure 12(b)(6), 15 its duty is to determine whether a complaint contains “sufficient factual matter, accepted as true, to 16 ‘state a claim to relief that is plausible on its face.’” Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009); Bell 17 Atlantic v. Twombly, 550 U.S. 544, 570 (2007). 18 Pursuant to Fed. R. Civ. P. 8.1, pleadings must contain: “(1) a short and plain statement of 19 the grounds for the court's jurisdiction,… ; (2) a short and plain statement of the claim showing that 20 the pleader is entitled to relief; and (3) a demand for the relief sought, which may include relief in the 21 alternative or different types of relief.” A short and plain statement “needs only enough detail to 22 provide a defendant with ‘fair notice of what the ... claim is and the grounds upon which it rests’.” 23 Ocasio Hernandez v. Fortuno-Burset, 640 F.3d 1, 12 (1st Cir. 2011) (citing Twombly, 550 U.S at 24 25 555). This rule does not require “detailed factual matter,” just sufficient factual allegations that tend 26 to make more plausible the plaintiff’s claim to a remedy. Plausibility must not be confused with 27 probability, but it does mean something more than a mere possibility. Iqbal, 556 U.S. at 678; 1 Twombly, 550 U.S. at 557. 2 3 Under a Rule 12(b)(6) test, the court must first distinguish factual from conclusory 4 allegations. Cardigan Mt. Sch. v. N.H. Ins. Co., 787 F.3d 82, 84 (1st Cir. 2015). In other words, the 5 court must disregard those that merely offer, “legal conclusions couched as fact or threadbare recitals 6 of the elements of a cause of action.” Ocasio Hernandez, 640 F.3d at 12; Iqbal, 556 U.S. at 678. 7 Factual allegations that are plausible on their face, on the other hand, are those that “allow the court 8 to draw the reasonable inference that the defendant is liable for the misconduct alleged.” Sanchez v. 9 Pereira-Castillo, 590 F.3d 31, 48 (1st Cir. 2009); Iqbal, 556 U.S. at 678. 10 After disregarding those conclusory allegations, the court “must take all of the factual 11 allegations in the complaint as true.” Iqbal, 556 U.S. at 678.

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In re: Vaca Brava Old San Juan, LLC v. Puerto Rico Treasury Department, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-vaca-brava-old-san-juan-llc-v-puerto-rico-treasury-department-prb-2016.