Universal Life Church, Inc. v. United States (In Re Universal Life Church, Inc.)

MEMORANDUM OPINION AND ORDER RE: BANKRUPTCY APPEAL AND MOTION FOR STAY PENDING APPEAL

WANGER, District Judge.

I. INTRODUCTION

Universal Life Church (“ULC”) appeals the November 19, 1993 order of the bankruptcy court denying ULC’s motion for damages for the Internal Revenue Service’s (“IRS”) alleged violation of the automatic stay of 11 U.S.C. § 362. 1 The bankruptcy court held that the IRS did not violate the automatic stay provisions of 11 U.S.C. § 362(a) when it revoked ULC’s tax-exempt status, but even if it did violate § 362(a), the revocation was authorized under the § 362(b)(4) exception…