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Legal Opinion

United States v. Gold (In Re Avis)

Court of Appeals for the Fourth Circuit

Decided June 28, 1999No. 97-2683, 97-2755PublishedCited by 9 opinions

1Opinion of the Court

OPINION

NIEMEYER, Circuit Judge:

This appeal requires us to determine, as an issue of first impression in this circuit and other circuits, whether the automatic stay provision of § 362(a)(5) of the Bankruptcy Code precludes attachment of an IRS lien on assets acquired by the debtor during the bankruptcy proceeding even though the IRS had, before the bankruptcy petition was filed, done all that was necessary to obtain its lien against the debtor’s after-acquired property, pursuant to §§ 6321 and 6323 of the Tax Code.

Both the bankruptcy court and the district court on appeal concluded that the…

2Cases cited8 opinions

  1. Midlantic National Bank v. New Jersey Department of Environmental ProtectionSupreme Court of the United States · 1986
  2. In the Matter of Charles Holtkamp and Holtkamp Farms, Inc., Debtors-Appellants. Charles Holtkamp and Holtkamp Farms, Inc. v. Ronald E. LittlefieldCourt of Appeals for the Seventh Circuit · 1982
  3. Glass City Bank v. United StatesSupreme Court of the United States · 1945
  4. United States Ex Rel. Internal Revenue Service v. McDermottSupreme Court of the United States · 1993
  5. American Bankers Insurance Company of Florida, and United States Fidelity & Guaranty Company v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B., United States Fidelity & Guaranty Company, and American Bankers Insurance Company of Florida v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B., United States Fidelity & Guaranty Company American Bankers Insurance Company of Florida v. Jack D. Maness, Trustee for the Bankruptcy Estate of Joseph L. Houska and Judy C. Houska, and Joseph L. Houska Judy C. Houska Cenit Bank, F.S.B.Court of Appeals for the Fourth Circuit · 1996

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3Cited by9 opinions

  1. In Re GreerUnited States Bankruptcy Court, N.D. Ohio · 1999
  2. In Re MartinUnited States Bankruptcy Court, M.D. Pennsylvania · 2001
  3. Rodriguez v. Gelman (In re Local Service Corp.)United States Bankruptcy Court, D. Colorado · 2013
  4. In Re Dwight E. Avis, Jr., Debtor. United States of America v. H. Jason Gold, Trustee, Trustee-Appellee. In Re Dwight E. Avis, Jr., Debtor. United States of America v. H. Jason Gold, Trustee, Trustee-AppellantCourt of Appeals for the Fourth Circuit · 1999
  5. Wolfe v. Farrior (In Re Farrior)United States Bankruptcy Court, W.D. Virginia · 2006

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