Laborers' International Union of North America - Page 1

                                 T.C. Memo. 2001-171                                  

                               UNITED STATES TAX COURT                                

            LABORERS’ INTERNATIONAL UNION OF NORTH AMERICA, Petitioner v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 910-00.                       Filed July 9, 2001.           

               Stephen M. Feldhaus, Jasper G. Taylor III, and Richard L.              
          Hunn, for petitioner.                                                       
               Stephanie L. Caden and Elizabeth S. Henn, for respondent.              

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Respondent determined that petitioner had                
          unrelated business taxable income (UBTI) under section 511(a)1              

               1 Section references are to the Internal Revenue Code in               
          effect for the years in issue.                                              

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