the broadest available definition of 'claim.' ”). 15 . See § 511(a). 16 . See 11 U.S.C. § 101(27). 17 . A "creditor” is an "entity that has a claim against the debtorf.]” 11 U.S.C. § 101(10)(A). 18 . 352 B.R. 651, 654 (Bankr.N.D.Tex.2006). 19 . 12 F.3d 426, 435 (5th Cir. 1994) (“[I]n the absence of controlling federal bankruptcy law, the substantive nature of the property rights held by a bankrupt and its creditors is defined by state law.”); see also Butner v. United States, 440 U.S. 48, 54, 99 S.Ct. 914, 918, 59 L.Ed.2d 136 (1979) ("Congress has generally left the determination of property rights in the assets of a bankrupt’s estate to state law.”) 20 . Tex. Tax Code § 32.06(a-2). 21 . Id. § 32.06(b). 22 . Id. § 32.065(c). 23 . Compare In re Davis, 352 B.R. 651 (Bankr.N.D.Tex.2006) (<HOLDING>) with In re Kizzee-Jordan, 399 B.R. 817
holding that the lender was subject to the dtpa because the borrowers purpose in obtaining the loan was the purchase of a house holding that the thirdparty lender as the successorininterest of the taxing authority holds a tax claim subject to  511 holding that under the bankruptcy act the taxing authority was allowed a general unsecured claim rather than a priority claim because no interest in the taxed property passed to the bankruptcy estate holding that federal express fee required by lender was a transaction imposed by the lender as incident to the extension of credit and needed to be disclosed within the finance charge holding that the taxing authority established its prima facie case as to every material fact necessary to establish the cause of action when it introduced a copy of the delinquent tax record certified by the proper taxing authority to be true and correct with the amount stated thereon to be unpaid