Sierra Club, Inc. - Page 2




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               Stephen M. Miller, Diane I. Crosby, Judith Cavell Cohen,               
          William A. Goss, and Donald W. Williamson, Jr., for respondent.             
                SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION                  

               HALPERN, Judge:  This case is before the Court on remand               
          from the Court of Appeals for the Ninth Circuit (the Ninth                  
          Circuit).  Sierra Club, Inc. v. Commissioner, 86 F.3d 1526 (9th             
          Cir. 1996) (Sierra Club (1996)), affg. in part, revg. in part and           
          remanding 103 T.C. 307 (1994) and T.C. Memo. 1993-199.  The Ninth           
          Circuit reversed our order granting petitioner’s motion for                 
          partial summary judgment.  That order was issued pursuant to our            
          report in Sierra Club v. Commissioner, 103 T.C. 307 (1994)                  
          (Sierra Club (1994)) revd. and remanded 86 F.3d 1526 (9th Cir.              
          1996).  In Sierra Club (1994), we concluded that petitioner’s               
          receipts from the affinity credit card program there described              
          did not constitute “unrelated business taxable income” within the           
          meaning of section 512(a)(1) because they constituted “royalties”           
          within the meaning of section 512(b)(2).  The Ninth Circuit                 
          determined that we had improperly resolved disputed factual                 
          issues in favor of petitioner, and it remanded for findings of              
          fact whether the receipts in question constitute “royalties”                
          within the meaning of section 512(b)(2).                                    
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.                                                                  


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