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publication of advertisements in programs" during the time span
of the basketball tournament. NCAA v. Commissioner, 914 F.2d at
1423. In contrast, the facts in the instant case show that
petitioner’s solicitation, sale, and publishing of advertising
space was undertaken apart from any discrete event or show with a
limited, specified duration.
Although petitioner argues that publication of The
Constabulary was tied to the State Police Chase, an annual, 1-day
sports event,7 it did not object to respondent’s proposed finding
of fact that "During the years in issue, The Constabulary was not
arranged as a program guide for the annual 'State Police Chase'
sporting event." Additionally, based upon our own review of The
Constabulary, we conclude that it was not a program for the State
Police Chase, which was mentioned in only the 1989, 1990, and
1991 editions. In The Constabulary for each of those years, the
State Police Chase of the prior year was profiled in a two- or
three-page article. Accordingly, we conclude that The
Constabulary was not tied to a sports event and that section
1.513-1(c)(2)(ii), Income Tax Regs., therefore does not apply to
the instant case. Consequently, NCAA is distinguishable from the
facts of the instant case.
7 As we have stated, supra p. 28, sec. 1.513-1(c)(2)(ii),
Income Tax Regs., provides that "the publication of advertising
in programs for sports events or music or drama performances will
not ordinarily be deemed to be the regular carrying on of
business."
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