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  5. 744 F.2d 635 (1984)
 

MIDWEST RESEARCH INSTITUTE v. UNITED STATES

Nos. 83-1468, 83-1969, 83-1469 and 83-1835.

744 F.2d 635 (1984)

MIDWEST RESEARCH INSTITUTE, Appellee, v. UNITED STATES of America, Appellant. MIDWEST RESEARCH INSTITUTE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 26, 1984.

Attorney(s) appearing for the Case

Stinson, Mag & Fizzell, George E. Feldmiller, David E. Everson, Jr., Charles W. German, Kansas City, Mo., for appellee.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Steven I. Frahm, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellant; Robert G. Ulrich, U.S. Atty., Kansas City, Mo., of counsel.

Before LAY, Chief Judge, FLOYD R. GIBSON, Senior Circuit Judge, and FAGG, Circuit Judge.

FAGG, Circuit Judge.

Midwest Research Institute (MRI) is a non-profit scientific research organization whose tax exemption under 26 U.S.C. § 501(c)(3) is not challenged. The question in this case is whether MRI may recover taxes paid on income it realized from conducting projects for private sponsors on a fee basis. The Internal Revenue Service collected the funds under 26 U.S.C. § 511-513 as tax on income from an unrelated business conducted by a tax-exempt...

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