Texas Apartment Association v. United States

W. EUGENE DAVIS, Circuit Judge:

The United States appeals the district court’s judgment awarding a tax refund to the Texas Apartment Association. The court based this judgment on its finding that the Association was exempt from the unrelated business income tax on funds it received from the sale of a landlords’ manual and preprinted lease forms. We find no error and affirm.

I

The Texas Apartment Association (TAA), a tax-exempt trade association under 26 U.S.C. § 501(c)(6), seeks to promote the apartment industry throughout Texas. TAA membership is open to owners of mul-ti-family units and…