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OREGON STATE UNIVERSITY ALUMNI ASS'N v. C.I.R.

Nos. 96-70565, 96-70593.

193 F.3d 1098 (1999)

OREGON STATE UNIVERSITY ALUMNI ASSOCIATION, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellant. Alumni Association of the University of Oregon, Inc., Petitioner-Appellee, v. Commissioner of Internal Revenue Service, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed October 4, 1999.

Attorney(s) appearing for the Case

Steven W. Parks, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellant.

Phillip N. Jones (briefed and argued), Carolyn W. Miller (briefed), and Stephen J. Klarquist (briefed), Duffy, Kekel, Jones & Bernard, Portland, Oregon, for the petitioners-appellees.

Before: CANBY, T.G. NELSON, and KLEINFELD, Circuit Judges.

KLEINFELD, Circuit Judge:

This case involves the tax treatment of affinity credit card programs conducted by university alumni organizations.

Facts.

These two cases went to trial in the Tax Court on stipulated facts, which are substantially the same in both cases (the two schools' alumni associations conducted their affinity credit card programs together). Basically, the alumni associations raised money for their schools by letting a bank offer credit...

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