Levin v. Commerce Energy Inc., 130 S. Ct. 2323, 2331 (2010); Texas Comptroller of Public Accounts v. Trans State Outdoor Advertising Co. (In re Trans State Outdoor Advertising Co.), 140 F.3d 618 (5th Cir.1998); City Vending of Muskogee Inc. v. The Oklahoma Tax Commission, 898 F.2d 122 (10th Cir.1990); City of Perth Amboy v. Custom Distribution Services Inc. (In re Custom Distribution Services Inc.), 224 F.3d 235 (3rd Cir. 2000); Dubov, et al. v. Read (In re Read), 692 F.3d 1185 (11th Cir. 2012); Hibbs v. Winn, 124 S.Ct 2276 (2004); Central Valley AG Enterprises v. United States of America, 531 F.3d 750, 755 (9th Cir. 2008); IRS v. Teal (In re Teal), 16 F.3d 619, 621 n. 3 (5th Cir. 1994).