United States Eighth Circuit

Where a tax-exempt organization uses its name to promote itself in a magazine, the income generated by such magazine should be considered taxable unrelated business income, rather than non-taxable passive royalty income, even if the organization spent very little time working on the magazine.

Appellate Information

• Decided 03/06/2002
• Published 03/06/2002

Judges

• BYE, Circuit Judge., Before LOKEN and BYE, Circuit Judges, and BOGUE, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Gregory B. Graham, argued, Little Rck, AR (Melanie J. Strigel, Little Rock, AR, on the brief), for appellant.


• For Appellees:
  
• John A. Nolet, Justice Dept., argued Washington, DC (Gilbert S. Rothenberg, Justice Dept., Washington, DC, on the brief), for appellee.