OPINION
DICKENSON, Justice.
This appeal concerns a taxpayer's liability for penalties and interest under TEX.TAX CODE ANN. §§ 33.01 and 33.07 (Vernon 1992). The penalties and interest accrued under operation of law while a prior owner of the property was in bankruptcy. The controlling issue is whether the penalties and interest were void, or merely voidable, because of the automatic stay provisions in the bankruptcy code. See 11 U.S.C.A. §...
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