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petitioner remain associate member dues for access to
health insurance. * * * Respondent contends that the
character of the income does not change when the income
is apportioned between petitioner, Mail Handlers, and
Mail Handlers’ Local Unions.
We again find respondent’s argument and factual analysis flawed.
We have found, and respondent cites, no authority for the novel
proposition that the character of the income does not change
“when the income is apportioned between petitioner, Mail
Handlers, and Mail Handlers’ Local Unions.” Nor do we find that
petitioner, Mail Handlers, and Mail Handlers’ Local Unions were
in a joint enterprise that “apportioned” dues received by Mail
Handlers from Mail Handlers’ associate members. The proper
characterization of the income of parties not before the Court
is, in the instant case, not relevant to the proper
characterization of petitioner’s receipts of per capita taxes.
We conclude that the receipt of per capita taxes calculated
with reference to the number of associate members of Mail
Handlers is not UBTI to petitioner. Accordingly, for the reasons
set out above,
Decision will be entered
for petitioner.
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Last modified: May 25, 2011