United States v. Gold (In Re Avis)

I concur with Parts I, II, and III of Judge Niemeyer’s opinion and agree that the automatic stay provision of the Bankruptcy Code operated to prevent the IRS’s tax lien from attaching to the inheritance. Yet I disagree with the conclusion that the IRS had a secured claim to the extent of $1000. Accordingly, I respectfully dissent to Part IV of Judge Niemeyer’s opinion.

As correctly stated in Part IV of Judge Niemeyer’s opinion, the $1000 “represented the stipulated value of Avis’ interest in the Weir trust as of the bankruptcy petition date.” Ante at 724. Part I of Judge Niemeyer’s opinion,…