Citation Codes Equivalent Citations citation codes Docket Number No. 91-15812. Attorney(S) Edward O.C. Ord, Ord Norman, San Francisco, , for plaintiff- Gary R. Allen, William S. Estabrook, Joel A. Rabinovitz, U.S. of Justice, Tax , Washington, D.C., for defendants- Judges Procter Ralph Hug Otto Richard Skopil Pamela Ann Rymer See more information ... Smart Summary Please sign up to generate summary. UNIVERSAL LIFE CHURCH, INC., PLAINTIFF-APPELLANT, v. UNITED STATES OF AMERICA; DAVID EICHEL, REVENUE AGENT, INTERNAL REVENUE SERVICE, DEFENDANTS-APPELLEES. ORDER The judgment of the district court, affirming the decision of the bankruptcy court, is affirmed for the reasons stated in its opinion, Universal Life Church, Inc. v. IRS (In re Universal Life Church, Inc.), 127 B.R. 453 (E.D.Cal. 1991). AFFIRMED.