MATTER OF TRANS STATE OUTDOOR ADVERTISING CO., INC.

No. 97-20629.

140 F.3d 618 (1998)

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

United States Court of Appeals, Fifth Circuit.

May 18, 1998.


Attorney(s) appearing for the Case

Kay Diebel Brock, Austin, TX, for Appellee.

Sidney Lavelle Farr, Houston, TX, for Appellant.

Before REAVLEY, DeMOSS and PARKER, Circuit Judges.


ROBERT M. PARKER, Circuit Judge:

Trans State Outdoor Advertising Co., Inc. appeals the decision of the district court reversing the bankruptcy court and finding that it lacked jurisdiction under 11 U.S.C. § 505(a)(2)(A) to redetermine the tax liability assessed by the Comptroller. Finding no error, we affirm the district court.

BACKGROUND

In 1991, the Comptroller performed a sales and use tax audit on Trans State Outdoor Advertising Co...

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