Disabled American Veterans v. The United States

EDWARD S. SMITH, Circuit Judge.

In earlier proceedings before the Court of Claims, appellant was held to have received unrelated business taxable income in the course of its direct mail solicitation efforts. 1 . On remand for calculation of quantum of recovery, the Claims Court held that the expenses of the fundraising must be allocat ed between the taxable and exempt parts of the solicitation program, and it provided formulas for making the allocation. 2 We affirm and remand for determination of the exact amounts owed to appellant.

I

Disabled American Veterans (DAV) is a tax-exempt organization…