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JULIUS M. ISRAEL LODGE OF B'NAI B'RITH v. C.I.R.

No. 96-60087.

98 F.3d 190 (1996)

JULIUS M. ISRAEL LODGE OF B'NAI B'RITH NO. 2113, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

October 25, 1996.

Attorney(s) appearing for the Case

Ruth Edry Salek, Houston, TX, for petitioner-appellant.

Gary R. Allen, Andrea R. Tebbets, Teresa Ellen McLaughlin, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Stuart L. Brown, Chief Counsel, Internal Revenue Service, Washington, DC, for respondent-appellee.

Before WISDOM, SMITH and PARKER, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

The Julius M. Israel Lodge of B'nai B'rith No. 2113 (the "taxpayer"), a non-profit organization enjoying a tax exemption under 26 U.S.C. § 501(c)(8), appeals the Tax Court's decision that the taxpayer's Instant Bingo games do not qualify for the "bingo game" exception to the unrelated business taxable income provision of 26 U.S.C. § 511. Finding no error, we affirm.

From 1987 through 1989, the taxpayer conducted traditional...

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