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SIERRA CLUB INC. v. COMMISSIONER I.R.S.

No. 95-70112.

86 F.3d 1526 (1996)

SIERRA CLUB INC., Petitioner-Appellee, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 20, 1996.

Attorney(s) appearing for the Case

Gary R. Allen and Thomas J. Clark, Attorneys, Tax Division, United States Department of Justice, Washington, D.C., for appellant.

Robert L. Dietz and B. Holly Schadler, Perkins Coie, Washington, D.C., for appellee.

Before NORRIS and WIGGINS, Circuit Judges, and JONES, District Judge.

WIGGINS, Circuit Judge:

Sierra Club, Inc., a tax-exempt organization under I.R.C. § 501(c)(4), must pay taxes on "unrelated business taxable income" ("UBTI") under I.R.C. §§ 511-13.1 I.R.C. § 512(b)(2), however, excludes "all royalties" from UBTI, thus rendering the royalty income of a tax-exempt organization non-taxable. The Commissioner of Internal Revenue ("Commissioner") contends that the Tax Court erred in determining...

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