AR State Police v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 01-2255 ___________ Arkansas State Police * Association, Inc., * * Appellant, * * Appeal from the v. * United States Tax Court. * Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: December 12, 2001 Filed: March 6, 2002 ___________ Before LOKEN and BYE, Circuit Judges, and BOGUE,1 District Judge. ___________ BYE, Circuit Judge. The Arkansas State Police Association (ASPA) challenges the Tax Court's2 decision that money ASPA received from the publication of "The Arkansas Trooper" magazine should be…