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Legal Opinion

Universal Life Church, Inc. v. United States

Court of Appeals for the Ninth Circuit

Decided October 6, 1997No. Nos. 96-15122, 96-15123PublishedCited by 6 opinions

1Opinion of the Court

THOMAS, Circuit Judge:

A religious organization seeks to have an Internal Revenue Service (“IRS”) revocation of its tax-exempt status declared void as violative of bankruptcy’s automatic stay. We hold that the IRS’s administrative actions were permissible under the police and regulatory power exception to the automatic stay and affirm.

I

Universal Life Church, Inc. (“Church”), is a California nonprofit corporation. The IRS denied the Church’s application for tax exempt status in 1969 and again in 1970 on the ground that the Church had engaged in activities outside the religious activities…

2Cases cited21 opinions

  1. Bob Jones University v. United StatesSupreme Court of the United States · 1983
  2. Fuller v. M.G. JewelryCourt of Appeals for the Ninth Circuit · 1991
  3. National Labor Relations Board v. Edward Cooper Painting, Inc., and Cooper & Cooper Painting, an Alter EgoCourt of Appeals for the Sixth Circuit · 1986
  4. United States v. Nicolet, Inc. And Turner and Newall, Plc v. Turner & Newall Plc. Appeal of Nicolet, Inc. Appeal of Turner & Newall PlcCourt of Appeals for the Third Circuit · 1988
  5. Donald W. Lewis v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987

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3Cited by6 opinions

  1. In Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United States of America, in Re: Universal Life Church, Inc., a California Non-Profit Corporation, Debtor. Universal Life Church, Inc., a California Non-Profit Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1997
  2. In Re Bankruptcy Appeal of Allegheny Health, Education & Research FoundationDistrict Court, W.D. Pennsylvania · 1999
  3. In re Bayou Shores SNF, LLCUnited States Bankruptcy Court, M.D. Florida · 2014
  4. In re: Patricia Bell MuhammadUnited States Bankruptcy Court, M.D. North Carolina · 2026
  5. In re: The Phoenix Fund LLCUnited States Bankruptcy Court, D. Puerto Rico · 2026

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