AMERICAN COLLEGE OF PHYSICIANS v. U.S.

Appeal No. 84-715.

743 F.2d 1570 (1984)

The AMERICAN COLLEGE OF PHYSICIANS, Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

September 17, 1984.


Attorney(s) appearing for the Case

John B. Huffaker, Philadelphia, Pa., argued for appellant. With him on the brief was Eleanor N. Ewing, Washington, D.C.

W.C. Rapp, Washington, D.C., argued for appellee. With him on the brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Robert A. Bernstein, Washington, D.C.

Before BALDWIN, SMITH and NIES, Circuit Judges.


EDWARD S. SMITH, Circuit Judge.

In this federal income tax case, appellant American College of Physicians (College) appeals from a judgment of the United States Claims Court1 holding the College is not entitled to the refund of taxes paid on income earned from sales of advertising space in the College's journal, Annals of Internal Medicine (Annals). We reverse.

Issue

The sole question presented in this appeal...

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