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IN RE McCOY

No. 11-60146.

666 F.3d 924 (2012)

In the Matter of Linda Trenett McCOY, also known as Linda Trenett Hays, Debtor. Linda Trenett McCoy, Appellant, v. Mississippi State Tax Commission, State of Mississippi, Appellee.

United States Court of Appeals, Fifth Circuit.

January 4, 2012.

Attorney(s) appearing for the Case

Richard Ray Grindstaff , Byram, MS, for Appellant.

Heather S. Deaton , Abigail Marshall Marbury , Mississippi Dept. of Revenue, Legal Div., Jackson, MS, for Appellee.

Before KING, JOLLY, and WIENER, Circuit Judges.

KING, Circuit Judge:

Linda Trenett McCoy filed for bankruptcy on September 25, 2007, and was granted a discharge by the bankruptcy court pursuant to 11 U.S.C. § 727. McCoy then filed an adversary proceeding in the bankruptcy court against the Mississippi State Tax Commission on December 3, 2008, seeking a declaration that two years of her pre-petition state income tax debts were subject to that discharge. On motion by the Commission, the bankruptcy court dismissed...

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