IN RE UNIVERSAL LIFE CHURCH, INC.

Nos. 96-15122, 96-15123.

128 F.3d 1294 (1997)

In re: 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, Appellee. In re: 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, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 6, 1997.

Rehearing Denied December 30, 1997.

As Amended December 30, 1997.


Attorney(s) appearing for the Case

Edward O.C. Ord, Ord & Norman, San Francisco, CA, for appellant.

G. Patrick Jennings and Gary D. Gray, United States Department of Justice, Washington, DC, for appellee.

Before: TASHIMA and THOMAS, Circuit Judges, and SEDWICK, U.S. District Judge.


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...

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