IN RE TEXAS PIG STANDS, INC.

No. 09-50544.

610 F.3d 937 (2010)

In the Matter of: TEXAS PIG STANDS, INC., Debtor. Texas Comptroller of Public Accounts, Appellee, v. Vincent J. Liuzza, Jr., Trustee of Texas Pig Stands, Inc., Appellant.

United States Court of Appeals, Fifth Circuit.

July 6, 2010.


Attorney(s) appearing for the Case

Mark E. Browning, Asst. Atty. Gen. (argued), Austin, TX, for Appellee.

Vincent J. Liuzza, Jr. (argued), Mandeville, LA, pro se.

Before JONES, Chief Judge, and BENAVIDES and PRADO, Circuit Judges.


EDITH H. JONES, Chief Judge:

Vincent J. Liuzza, Jr. served as the bankruptcy trustee for Texas Pig Stands, a venerable San Antonio, Texas, restaurant company. In an attempt to keep the restaurants afloat after a plan of reorganization had been confirmed, Liuzza failed to remit state sales taxes to the Texas Comptroller. The issue posed in this appeal is whether Liuzza may be held personally liable for the deficiency. TEX. TAX.CODE ANN. § 111.016(b) (Vernon 2007...

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