ORDER
COUGHENOUR, Chief Judge.
This a tax case involving the Museum of Flight's lease of the first 747 back to Boeing to serve as a test-bed for new highthrust engines in the 777 project. The parties have stipulated to the factual record. The only issue in this case is whether the ordinarily tax-exempt Museum is liable for taxes on the lease income as "unrelated business taxable income" under 511(a)(1) of the Internal Revenue Code. The parties presented...
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