Planned Parenthood Federation of America, Inc. - Page 31

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               We have considered the parties' remaining arguments and                
          conclude that they are without merit, irrelevant, or unnecessary            
          to reach.                                                                   
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for petitioner.                          


























          11(...continued)                                                            
          cannot be royalties because petitioner paid "development" or                
          "production" costs.  Respondent borrows those terms from the                
          mineral royalty context, and we conclude that they are not                  
          helpful to our inquiry.                                                     

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