Court of Appeals for the Eighth Circuit July 14, 1978, 77-1550 (Clarence Labelle Post No. 217, Veterans of Foreign Wars of the United States v. United States)

LAY, Circuit Judge,

concurring.

I concur.

The legislative history reveals the primary purpose for the adoption of the unrelated business income tax was to eliminate a source of unfair competition by exempt organizations. Nonetheless the critical question under the statute is not the question of unfair competition, but whether the activity constitutes an unrelated “trade or business.