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ARKANSAS STATE POLICE ASS'N, INC. v. C.I.R.

No. 01-2255.

282 F.3d 556 (2002)

ARKANSAS STATE POLICE ASSOCIATION, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: March 6, 2002.

Attorney(s) appearing for the Case

Gregory B. Graham, argued, Little Rck, AR (Melanie J. Strigel, Little Rock, AR, on the brief), for appellant.

John A. Nolet, Justice Dept., argued Washington, DC (Gilbert S. Rothenberg, Justice Dept., Washington, DC, on the brief), for appellee.

Before LOKEN and BYE, Circuit Judges, and BOGUE, District Judge.

BYE, Circuit Judge.

The Arkansas State Police Association (ASPA) challenges the Tax Court's2 decision that money ASPA received from the publication of "The Arkansas Trooper" magazine should be taxed as unrelated business income, rather than treated as nontaxable royalty income. We affirm.

I

ASPA is a non-profit corporation generally recognized as exempt from federal income tax under 26 U.S.C. § 501(c)(5) (labor organization...

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