DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

012255P.pdf   03/06/2002  AR State Police  v.  CIR
   U.S. Court of Appeals Case No:  01-2255
   Agency   
   Tax. Court affirms tax court's decision holding the Arkansas State Police 
   Association's receipt of money from the publication of its association 
   magazine published and distributed by a publishing company is taxable to 
   association as unrelated business income rather than nontaxable royalty 
   income. Association contracted with publishing company to publish magazine 
   to promote the association, not just to allow the use of its name.