IN THE MATTER OF: HORACE J. LEWIS, JR., DEBTOR. LOUISIANA DEPARTMENT OF REVENUE AND TAXATION, APPELLANT, v. HORACE J. LEWIS, JR. APPELLEE. No. 98-31098.United States Court of Appeals, Fifth Circuit. January 7, 2000. Page 250 Emily W. Toler (argued), Louisiana Dept. of Revenue and Taxation, Baton Rouge, LA, for Appellant. Jeffrey Alan Jones (argued), DeMartini, […]