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IN RE AVIS

Nos. 97-2683, 97-2755.

178 F.3d 718 (1999)

In re Dwight E. AVIS, Jr., Debtor. United States of America, Plaintiff-Appellant, v. H. Jason Gold, Trustee, Trustee-Appellee. In re Dwight E. Avis, Jr., Debtor. United States of America, Plaintiff-Appellee, v. H. Jason Gold, Trustee, Trustee-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided June 28, 1999.

Attorney(s) appearing for the Case

ARGUED: Gary Dexter Gray, Tax Division, United States Department Of Justice, Washington, D.C., for Appellant. William McCarron, Jr., Gold & Stanley, P.C., Alexandria, Virginia, for Appellee. ON BRIEF: Loretta C. Argrett, Assistant Attorney General, Helen F. Fahey, United States Attorney, Sara S. Holderness, Tax Division, United States Department Of Justice, Washington, D.C., for Appellant. H. Jason Gold, Gold & Stanley, P.C., Alexandria, Virginia, for Appellee.

Before NIEMEYER and HAMILTON, Circuit Judges, and HERLONG, United States District Judge for the District of South Carolina, sitting by designation.

Affirmed by published opinion. Judge NIEMEYER wrote the opinion for the court in Parts I, II, and III, in which Judge HERLONG joined. Judge HAMILTON wrote a dissenting opinion. Judge HERLONG wrote an opinion dissenting Part IV.

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...

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