GERBER, Judge:
By statutory notice dated March 3, 1986, respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended June 30, 1979, in the amount of $37,068. The issue presented for our consideration is whether the net investment income from petitioner's Frank J.R. Mitchell Scroll Endowment Fund is subject to income tax as unrelated business income of an exempt organization.
FINDINGS OF FACT
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