Universal Life Church, Inc. v. United States

Full title: UNIVERSAL LIFE CHURCH, INC., PLAINTIFF-APPELLANT, v. UNITED STATES OF…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jun 3, 1992

965 F.2d 777 (9th Cir. 1992)

Opinion

No. 91-15812.

Submitted May 15, 1992^_.

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

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

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).

AFFIRMED.