POLITZ, Circuit Judge:
The Mississippi State Tax Commission appeals the district court's affirmance of a ruling by the bankruptcy court respecting the proper rate of interest on a state tax liability of the bankruptcy debtor. For the reasons assigned, we affirm.
BACKGROUND
On July 15, 1997, Laurence Lucius Lambert submitted his third amended proposed plan of reorganization under Chapter 11 of the bankruptcy code. The Mississippi State Tax Commission...
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