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BARTELS TRUST FOR BENEFIT OF CORNELL UNIV. v. U.S.

No. 2009-5122.

617 F.3d 1357 (2010)

The Henry E. and Nancy Horton BARTELS TRUST FOR the BENEFIT OF CORNELL UNIVERSITY, by Kenneth G. BARTELS, John B. Loehmann, Philip H. Bartels, Inge T. Reichenbach, and John F. Murphy, Trustees, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 7, 2010.

Attorney(s) appearing for the Case

Philip H. Bartels , Shipman & Goodwin LLP, of Greenwich, CT, argued for plaintiff-appellant.

Jennifer M. Rubin , Trial Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were John A. Dicicco , Acting Assistant Attorney General, and Kenneth L. Greene , Attorney.

Before PROST, MAYER, and SCHALL, Circuit Judges.

PROST, Circuit Judge.

This is a tax refund suit. It was filed by a taxpayer that qualifies as a tax-exempt organization under I.R.C. § 501(c), The Henry E. and Nancy Horton Bartels Trust for the Benefit of Cornell University ("Cornell Trust" or "Trust"). As the name suggests, the Trust was formed to financially support Cornell University. We must decide whether this tax-exempt organization owed unrelated business income tax ("UBIT") on income resulting from the...

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