W. EUGENE DAVIS, Circuit Judge:
The United States appeals the district court's judgment awarding a tax refund to the Texas Apartment Association. The court based this judgment on its finding that the Association was exempt from the unrelated business income tax on funds it received from the sale of a landlords' manual and preprinted lease forms. We find no error and affirm.
I.
The Texas Apartment Association (TAA), a tax-exempt trade association...
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