In Re Del Mission Limited

98 F.3d 1147 65 USLW 2290 , 36 Collier Bankr.Cas.2d 1658 , 36 Fed.R.Serv.3d 512 , 29 Bankr.Ct.Dec. 1155 , Bankr. L. Rep. P 77,176 , 96 Cal. Daily Op. Serv. 7789 , 96 Daily Journal D.A.R. 12 ,877 In re DEL MISSION LIMITED, Debtor. STATE OF CALIFORNIA EMPLOYMENT DEVELOPMENT DEPARTMENT; State of California State Board of Equalization, Appellants, v. Harold S. TAXEL, Trustee for Del Mission Limited, Appellee. No. 95-55658. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 9, 1996. Decided Oct. 23, 1996. Richard W. Bakke, Deputy Attorney General, Los Angeles, CA, for appellants. Jeffry A. Davis, Gray, Cary, Ware & Freidenrich, San Diego, CA, for appellee. Appeal from the Ninth Circuit Bankruptcy Appellate Panel, Jones, Hagan and. BAP No. SC-94-1191-JhR. Before: FLETCHER and TASHIMA, Circuit Judges, and RESTANI, Court of International Trade Judge. * TASHIMA, Circuit Judge: 1 This appeal presents two important issues. First, we consider whether failing to return bankruptcy estate property in a timely manner constitutes a violation of the automatic stay provision of 11 U.S.C. § 362 (a)(3). We conclude that it does. Next, we resolve whether a bankruptcy…