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RENSSLAER POLYTECHNIC INSTITUTE v. C.I.R.

No. 188, Docket 83-4101.

732 F.2d 1058 (1984)

RENSSELAER POLYTECHNIC INSTITUTE, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided April 11, 1984.

Attorney(s) appearing for the Case

David I. Pincus, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, and Robert A. Bernstein, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellant.

George C. Shattuck, Syracuse, N.Y. (Joseph P. Kubarek, Bond, Schoeneck & King, Syracuse, N.Y.), for petitioner-appellee.

Sheldon E. Steinbach, Washington, D.C., for amicus curiae American Council on Educ.

Christine Topping Milliken, Washington, D.C., for amicus curiae Nat. Institute of Independent Colleges and Universities.

Dorothy K. Robinson, New Haven, Conn. (Hughes, Hubbard & Reed, New York City, of counsel), for amicus curiae Yale University.

Before MANSFIELD, PIERCE and PRATT, Circuit Judges.

GEORGE C. PRATT, Circuit Judge:

The issue before us is not only one of first impression; it is also of considerable financial significance to many of our colleges and universities. When a tax-exempt organization uses one of its facilities, as in this case a fieldhouse, for both tax-exempt purposes and for the production of unrelated business income, what portion of its indirect expenses such as depreciation may it deduct from its unrelated business income pursuant...

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