- 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
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