Legal Opinion
Universal Life Church, Inc. v. United States Internal Revenue Service (In Re Universal Life Church, Inc.)
District Court, E.D. California
Decided March 25, 1991No. Civ. S-90-426-WBSPublishedCited by 14 opinions
1Opinion of the Court
ORDER
SHUBB, District Judge.
In 1985, appellant, Universal Life Church (“ULC”), filed a petition in the tax court seeking redetermination of income tax deficiencies for the 1978, 1979, and 1980 tax years. Over a three year period, the trial date was continued four times, finally re-suiting in a December 4, 1989, trial date. On November 24, 1989, less than two weeks before the start of trial, ULC filed a motion seeking to amend its petition to permit the use of the installment method of accounting. 1 On November 29, 1989, the tax court denied the motion. The next day, ULC filed a Chapter 11…
2Cases cited4 opinions
- In the Matter of Charles Holtkamp and Holtkamp Farms, Inc., Debtors-Appellants. Charles Holtkamp and Holtkamp Farms, Inc. v. Ronald E. LittlefieldCourt of Appeals for the Seventh Circuit · 1982
- Robert P. Noli and Delora J. Noli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Morgan Guaranty Trust Company Of New York v. American Savings And Loan AssociationCourt of Appeals for the Third Circuit · 1986
- In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
3Cited by14 opinions
- In Re Marvin Johnson's Auto Service, Inc.United States Bankruptcy Court, N.D. Alabama · 1996
- Smith v. Tricare Rehabilitation Systems, Inc. (In Re Tricare Rehabilitation Systems, Inc.)United States Bankruptcy Court, N.D. Alabama · 1994
- D'Alessio v. Internal Revenue Service (In Re D'Alessio)United States Bankruptcy Court, S.D. New York · 1995
- Fazio v. Growth Development Corp. (In Re Growth Development Corp.)United States Bankruptcy Court, N.D. Georgia · 1994
- In Re CummingsUnited States Bankruptcy Court, N.D. Alabama · 1998
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