IN RE LAMBERT

No. 98-31016.

194 F.3d 679 (1999)

In The Matter Of: Laurence Lucius LAMBERT, Debtor. Mississippi State Tax Commission, Appellant, v. Laurence Lucius Lambert, Appellee.

United States Court of Appeals, Fifth Circuit.

November 11, 1999.


Attorney(s) appearing for the Case

Brenda Greer Cameron (argued), Bobby R. Long, Raymond, MS, for Appellant.

Tristan Edwards Manthey (argued), Edward M. Heller, Bronfin & Heller, New Orleans, LA, for Appellee.

Before POLITZ, HIGGINBOTHAM and DAVIS, Circuit Judges.


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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