Orix Credit Alliance, Inc. v. Heard Family Trucking, Inc.

MEMORANDUM OPINION AND ORDER

TOM S. LEE, District Judge.

Appellant Orix Credit Alliance, Inc. (Orix) appeals a decision of the Bankruptcy Court for the Southern District of Mississippi concluding that Orix’s security interest in a tractor truck owned by appellee Heard Family Trucking, Inc. (Heard Trucking) was not perfected under Mississippi law. 1 Orix also contests the bankruptcy court’s refusal to reconsider that ruling in light of new evidence. Having thoroughly considered the memoran- da of both parties and other pertinent authorities, this court concludes that the judgment of the…