The Unrelated Business Taxable Income of Social Clubs: An Analysis of Section 512(a)(3)(A), Cleveland Athletic Club, Inc. v. United States, and Brook, Inc. v. C.I.R.

Authors

Anthony L. Scialabba

Abstract

This article examines the unrelated business income taxation of social clubs, the Brook and the Cleveland Athletic Club cases, which opinion is correct and why, and the ramifications of these decisions.

Recommended Citation

Anthony L. Scialabba, The Unrelated Business Taxable Income of Social Clubs: An Analysis of Section 512(a)(3)(A), Cleveland Athletic Club, Inc. v. United States, and Brook, Inc. v. C.I.R., 10 Campbell L. Rev. 249 (1988).