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LUCAS v. ST. LOUIS NATIONAL BASEBALL CLUB

No. 8827.

42 F.2d 984 (1930)

LUCAS, Commissioner of Internal Revenue, v. ST. LOUIS NATIONAL BASEBALL CLUB.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied August 23, 1930.

Attorney(s) appearing for the Case

Randolph C. Shaw, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch and Barham R. Gary, Sp. Assts. to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellant.

Lon O. Hocker, of St. Louis, Mo. (James C. Jones, Frank H. Sullivan, James C. Jones, Jr., and Ralph T. Finley, all of St. Louis, Mo., and Henry J. Richardson, of Washington, D. C., on the brief), for appellee.

Before KENYON, BOOTH, and GARDNER, Circuit Judges.

BOOTH, Circuit Judge.

This is a petition to review the order of the Board of Tax Appeals redetermining deficiency of the income tax of the appellee for the years 1922 and 1923.

The question at issue is whether the petitioner, the St. Louis National Baseball Club, and the Syracuse Baseball Club, both of them corporations, which were not affiliated for the first six months of the calendar year 1922, but were affiliated during the last six months, and which filed...

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