In Re Del Mission Limited

998 F.2d 756 29 Collier Bankr.Cas.2d 347 , 24 Bankr.Ct.Dec. 798 , Bankr. L. Rep. P 75,378 In re DEL MISSION LIMITED, Debtor. The STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION; The State of California Employment Development Department, Appellants, v. Harold S. TAXEL, Trustee, Appellee. No. 91-56286. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 5, 1993. Decided July 16, 1993. Arthur C. De Goede, Asst. Atty. Gen., and Richard W. Bakke, Deputy Atty. Gen., Los Angeles, CA, for appellants. Jeffry A. Davis, Marie Wright-Travis, Gray, Cary, Ames & Frye, San Diego, CA, for appellee. Appeal from the United States Bankruptcy Appellate Panel of the Ninth Circuit Court of Appeals. Before: BEEZER, BRUNETTI and THOMPSON, Circuit Judges. BEEZER, Circuit Judge: 1 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…