KING, Circuit Judge:
Al Copeland Enterprises, Inc. filed a voluntary Chapter 11 petition for bankruptcy. At that time, the company had collected nearly two million dollars in sales tax revenues for the State of Texas. The company became obligated to pay over the tax revenues to the State on a date shortly after the filing of the Chapter 11 petition. When the company failed to do so, the State filed a motion with the bankruptcy court requesting payment together with...
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