In Re Village at Oakwell Farms, Ltd.

Decision on Debtor’s Objection to Claim of Bexar County and Motion for Tax Determination Pursuant to 11 U.S.C. § 505

LEIF M. CLARK, Bankruptcy Judge.

Came on for hearing the foregoing matter. The court held a hearing on March 31, 2010, and took evidence. At the conclusion of the hearing, the court determined that the taxing authority’s request for abstention should be denied. See In re Luongo, 259 F.3d 323 (5th Cir.2001). The court took under submission two issues—whether section 108 gave the debtor an extension of time within which to contest taxes for the year 2009, and, if so, whether the…