United States Fifth Circuit

The bankruptcy court's order confirming a Chapter 13 plan is reversed where a third-party lender who pays a debtor's ad valorem taxes and receives a transfer of the local taxing authority's tax lien under Texas law holds a tax claim protected from modification by 11 U.S.C. section 511 of the Bankruptcy Code.

Appellate Information

• Decided 11/11/2010
• Published 11/12/2010

Judges

• Thomas E. Reavley

Court

• United States Fifth Circuit

Counsel