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AMERICAN COLLEGE OF PHYSICIANS v. U.S.

No. 100-74.

530 F.2d 930 (1976)

The AMERICAN COLLEGE OF PHYSICIANS v. The UNITED STATES.

United States Court of Claims.

February 18, 1976.

Attorney(s) appearing for the Case

John B. Huffaker, Philadelphia, Pa., attorney of record, for plaintiff. Charles R. Pascoe, John J. Runzer and Pepper, Hamilton & Scheetz, Philadelphia, Pa., of counsel.

Scott P. Crampton, Asst. Atty. Gen., Washington, D.C., for defendant. Theodore D. Peyser, Donald H. Olson, and Richard D. Silvester, Washington, D.C., of counsel.

Before COWEN, Chief Judge, DAVIS and KASHIWA, Judges.

ON PLAINTIFF'S MOTION AND DEFENDANT'S CROSS MOTION FOR SUMMARY JUDGMENT

COWEN, Chief Judge.

This case concerns the validity of Treasury Regulations Section 1.513-1(b) and (d)(4)(iv), examples 6 and 7 promulgated in 1967 pursuant to Sections 511 through 513 of the Internal Revenue Code of 1954,1 insofar as they subject to tax, as unrelated business income, the advertising profits of an exempt organization's journal.

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