Texas Farm Bureau v. United States of America

Case No. 94-50034 We reverse the decision of the district court denying the United States' motion for judgment as a matter of law, affirm the district court's grant of summary judgment in favor of the United States, and render a decision that the income TFB received from Life and Casualty was unrelated business income as a matter of law. We remand the case to the district court for entry of an appropriate judgment consistent with this opinion. Draft of judgment with notes; TLS of Judge Wisdom; bench memo with notes; Record Excerpts; Briefs.