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Universal Life Church, Inc. v. United States of America David Eichel, Revenue Agent, Internal Revenue Service

Universal Life Church, Inc. v. United States David Eichel, Revenue Agent, Internal Revenue Serv., 965 F.2d 777 (9th Cir. 1992)
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Court
Court of Appeals for the Ninth Circuit · U.S. Courts of Appeals
Decided
June 3, 1992
Docket
No. 91-15812
Citations
965 F.2d 77792 Daily Journal DAR 74421992 WL 11567392 Cal. Daily Op. Serv. 46551992 U.S. App. LEXIS 12236

Opinion

965 F.2d 777

UNIVERSAL LIFE CHURCH, INC., Plaintiff-Appellant, v. UNITED STATES of America; David Eichel, Revenue Agent, Internal Revenue Service, Defendants-Appellees.

No. 91-15812.

United States Court of Appeals, Ninth Circuit.

Submitted May 15, 1992 * . Decided June 3, 1992.

Edward O.C. Ord, Ord & Norman, San Francisco, Cal., for plaintiff-appellant.

Gary R. Allen, William S. Estabrook, and Joel A. Rabinovitz, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendants-appellees.

Appeal from the United States District Court for the Eastern District of California; William B. Shubb, District Judge, Presiding.

Before: HUG, SKOPIL, and RYMER, Circuit Judges.

ORDER 1

The judgment of the district court, affirming the decision of the bankruptcy court, is affirmed for the reasons stated in its opinion, Universal Life Church, Inc. v. IRS (In re Universal Life Church, Inc.), 127 B.R. 453 (E.D.Cal.1991).

2

AFFIRMED.

* The panel unanimously finds this case suitable for decision without oral argument. Fed.R.App.P. 34(a); Circuit Rule 34-4

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

2026: 220262026peak 2026 · 2

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Most recent

  1. Cupp v. KerstonNo. 3:25-cv-02185 (N.D. Cal. Oct. 5, 2026)
  2. Cupp v. The Mortgage Network Wholesale Lender, LLCNo. 3:25-cv-05979 (N.D. Cal. Oct. 5, 2026)

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Authorities cited 1

DepthCaseCited by
Universal Life Church, Inc. v. United States Internal Revenue Serv. (In re Universal Life Church, Inc.), 127 B.R. 453 (E.D. Cal. 1991) 11

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