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HARLAN E. MOORE CHARITABLE TRUST v. U.S.

No. 93-1842.

9 F.3d 623 (1993)

HARLAN E. MOORE CHARITABLE TRUST, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 3, 1993.

Attorney(s) appearing for the Case

Richard T. West, Tracy J. Nugent (argued), Meyer, Capel, Hirschfeld, Muncy, Jahn & Aldeen, Champaign, IL, for plaintiff-appellee.

Richard Farber, Gary R. Allen, Curtis C. Pett (argued), Dept. of Justice, Tax Div., Appellate Section, Benjamin R. Norris, Dept. of Justice, Tax Div., Washington, DC, Byron G. Cudmore, Asst. U.S. Atty., Office of the U.S. Atty., Springfield, IL, Mark Winer, David H. Hoff, Asst. U.S. Atty., Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for defendant-appellant.

Thomas C. Walsh, James C. Reynolds, Jr., Juan D. Keller, Bryan Cave, St. Louis, MO, for amicus curiae John C. Proctor Endowment.

Before POSNER, Chief Judge, CUMMINGS, Circuit Judge, and FAIRCHILD, Senior Circuit Judge.

POSNER, Chief Judge.

Ever since 1950, the unrelated business income of charitable organizations has been taxable, 26 U.S.C. § 511, the purpose being to remove the advantage that tax-exempt organizations enjoyed in competing with ordinary business firms. (For example, universities had been engaged in the manufacture of automobiles and chinaware and in the operation of theaters and oil wells.) United States v. American College of Physicians,

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