District Court, E.D. Virginia July 17, 1998, 97-1238-A (Clerk of the Circuit Court v. NVR Homes, Inc.)

MEMORANDUM OPINION

ELLIS, District Judge.

At issue in this bankruptcy appeal are the following questions:

(1) whether the bankruptcy court properly declared certain post-petition, pre-con-firmation real property transfers by debtor exempt from taxation pursuant to 11 U.S.C.