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WACO LODGE NO. 166, BENEV., ETC. v. C.I.R.

No. 82-4174 Summary Calendar.

696 F.2d 372 (1983)

WACO LODGE NO. 166, BENEVOLENT & PROTECTIVE ORDER OF ELKS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

January 24, 1983.

Attorney(s) appearing for the Case

Jane R. Matyastik, Cameron, Tex., for petitioner.

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Robert A. Bernstein, Libero Marinelli, Jr., Attys., John H. Menzel, Director, Tax Litigation Div., Dept. of Justice, Washington, D.C., for respondent.

Before BROWN, REAVLEY and JOLLY, Circuit Judges.

PER CURIAM:

On 49 weeknights during the 1976 fiscal year, Waco Lodge No. 166 of the Benevolent & Protective Order of Elks held profit-making bingo games. The question before us is whether these profits are subject to taxation as income from a trade or business unrelated to the Lodge's tax-exempt purpose. The Tax Court found that they were and upheld the Internal Revenue Service's assessment of a $647.66 tax deficiency. We affirm.

The Lodge, a unit of a...

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