State of California State Board of Equalization v. Taxel (In re Del Mission Ltd.)

BEEZER, Circuit Judge:

The California Employment Development Department (EDD) and the State Board of Equalization appeal the bankruptcy appellate panel’s affirmance of the bankruptcy court’s judgment in favor of Harold S. Taxel, the trustee of debtor Del Mission Limited. 130 B.R. 362. The bankruptcy court held that EDD and the Board violated the automatic stay set forth in 11 U.S.C. § 362 by demanding payments relating to Del Mission’s liquor license. We have jurisdiction under 28 U.S.C. § 158(d), and we affirm.

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The bankruptcy court approved the sale of Del Mission’s liquor license through an…