- 2 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011