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LOUISIANA CREDIT UNION LEAGUE v. UNITED STATES

No. 81-3134.

693 F.2d 525 (1982)

LOUISIANA CREDIT UNION LEAGUE, Plaintiff-Appellant, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 14, 1982.

Attorney(s) appearing for the Case

Joseph A. Barreca, Metairie, La., William Lehrfeld, Leonard J. Henzke, Jr., Washington, D.C., for plaintiff-appellant.

Michael L. Paup, Robert A. Bernstein, Anthony Ilardi, Jr., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before GOLDBERG, WILLIAMS and GARWOOD, Circuit Judges.

GOLDBERG, Circuit Judge:

This case involves the taxability of income generated by the revenue-producing activities of a tax-exempt business league. The district court held that the revenue in question constituted unrelated business taxable income and therefore was subject to taxation. We affirm.

I. FACTS AND PROCEDURAL HISTORY

A. Facts

The taxpayer-appellant, Louisiana Credit Union League ("LCUL" or the "League"), is a business league...

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