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PHI DELTA THETA FRATERNITY v. C.I.R.

No. 88-1863.

887 F.2d 1302 (1989)

PHI DELTA THETA FRATERNITY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 24, 1989.

Rehearing and Rehearing Denied January 3, 1990.

Attorney(s) appearing for the Case

Barbara Schwartz Bromberg (argued), Thompson, Hine, Flory, Paxton & Seasongood, Cincinnati, Ohio, for Phi Delta Theta Fraternity.

William F. Nelson, I.R.S., Gary R. Allen, Acting Chief, William S. Rose, Robert A. Bernstein, Kenneth L. Greene (argued), U.S. Dept. of Justice, Tax Div., Washington, D.C., for C.I.R.

Before MERRITT, Chief Judge, KRUPANSKY, Circuit Judge, and ENGEL, Senior Circuit Judge.

Rehearing and Rehearing En Banc Denied January 3, 1990.

ENGEL, Senior Circuit Judge.

In this appeal from the United States Tax Court, 90 T.C. 1033 (1988), we consider whether income derived from a special endowment and used by a college fraternity to pay for publication of its quarterly periodical is "exempt function income" under 26 U.S.C. § 512(a)(3)(B), and thus not taxable as "unrelated business taxable income" under...

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