Bellco Credit Union v. United States, 735 F.Supp.2d 1268 (D. Colo. 2009)

(on plaintiff's motion for summary judgment that income from its "extracurricular" activities are not subject to unrelated business income tax court ruled that brokerage services income and commissions are tax-exempt when earned from member activity, but is subject to UBIT when earned from non-member activity with no deminimis exception; UBIT applicable to 4 percent interest that credit union owned in a partnership consisting of a group of credit unions; case remanded for trial on whether income related to credit life and disability insurance products subject to UBIT).