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MATTER OF UNIVERSAL LIFE CHURCH, INC.

Nos. CV-F-93-5893-OWW, CV-F-93-5863-OWW.

191 B.R. 433 (1995)

In the Matter of UNIVERSAL LIFE CHURCH, INC., a California Non-Profit Corporation, Debtor. UNIVERSAL LIFE CHURCH, INC., a California Non-Profit Corporation, Appellant, v. UNITED STATES of America, et al., Appellees.

United States District Court, E.D. California.

November 6, 1995.

Attorney(s) appearing for the Case

Carl W. Collins, Altman Collins and Gross, Modesto, CA.

EOC Ord, Ord and Norman, San Francisco, CA.

G. Patrick Jennings, United States Department of Justice, Trial Attorney, Tax Division, Washington, DC, for U.S.

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...

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