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TEXAS COMPTROLLER v. TRANS STATE OUTDOOR

Civ.A. No. H-96-2353, Bankruptcy No. 93-41500-H2-11.

220 B.R. 339 (1997)

TEXAS COMPTROLLER OF PUBLIC ACCOUNTS, Appellant, v. TRANS STATE OUTDOOR ADVERTISING CO., INC., Appellee. In re TRANS STATE OUTDOOR ADVERTISING CO., INC., Debtor.

United States District Court, S.D. Texas, Houston Division.

July 26, 1997.

Attorney(s) appearing for the Case

Kay Diebel Brock, Office of Attorney General, Austin, TX, for Texas Comptroller of Public Accounts.

Sidney L. Farr, Attorney at Law, Houston, TX, for Trans State Outdoor Advertising Company, Inc.

MEMORANDUM AND ORDER

ROSENTHAL, District Judge.

This is an appeal from a final order of the bankruptcy court in a core proceeding. The bankruptcy court disallowed the priority sales tax claim of the Comptroller of the State of Texas (the "Comptroller"), asserted against the Chapter 11 debtor, Trans State Outdoor Advertising Co., Inc. ("Trans State"). Appellant asserts that the bankruptcy court lacked jurisdiction under 11 U.S.C. § 505(a)(2)(A) to redetermine...

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