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County of Burleson et al. v. General Electric Credit Corp., 831 S.W.2d 54 (Tex.App.- Houston [14th Dist.], 1992 writ den.): Contrary to the way the facts are reported in the case, the taxing jurisdiction seized a manufactured home which had a given serial number on it. The taxing jurisdiction applied to the Texas Department of Licensing and Regulation for information regarding the ownership and lienholders on the home of that serial number. No record with the Texas Department of Licensing and Regulation was found. Later, after the tax sale, GECC appeared claiming a lien on the manufactured home. It demonstrated to the trial court that the serial number of the manufactured home was not what it had appeared to be, but a different number under which GECC held a lien. The appellate court affirmed the decision of the trial court in favor of GECC. Civil Docket No. 92-009-5, In re Texas Draughon Institute, Inc.; Pine Tree Inde- pendent School District v. Texas National Bank, Western District of Louisiana 1993: This case is factually and legally nearly identical to the Boerne Hills Leasing case. The bankruptcy court in Louisiana held for the secured lendor, Texas National Bank, distributing all proceeds of the sale of personal property to it as opposed to a taxing jurisdiction. Taxing jurisdiction appealed and won a procedural reversal at the district court. On remand to the bankruptcy court, the taxing jurisdictions prevailed on the theory that 11 U.S.C. § 546 allows for post-bankruptcy petition perfection of the personal property tax lien via the filing of a claim in bankruptcy. Texas National Bank appealed, but the decision was affirmed by the district court. The case was settled prior to reaching the Fifth Circuit Court of Appeals, with substantially all of the taxes being paid. No. SA-92-CA-698, In re W.H. Mangum, Inc.; County of Comal et al. v. W.H. Mangum, Inc. et al., United States District Court for the Western District of Texas 1994: The bankruptcy court disallowed the taxing jurisdiction's claim for § 33.07 fees and interest on administrative expenses. The court also disallowed taxes for the year of filing as an administrative expense. Following the bankruptcy court decision in the Boerne Hills case, the court also disallowed all pre-petition tax claims on personal property as being inferior to commercial vendors' liens. The district court reversed the bankruptcy court on all points ruling for the taxing jurisdiction. No. 04-93-00279-CV, Stahmann Sales Company v. County of Guadalupe et al., 4th Judicial District Court of Appeal-San Antonio, February 23, 1994 (writ den.): This case resulted from a tax judgment for personal property taxes on a recreational vehicle retailer. The defendant, on appeal, contended that the entire Texas ad valorem tax scheme on personal property was unconstitutional, that CED taxes were unconstitutional, that the tax McCreary, Veselka, Bragg & Allen 38