COMMISSIONER OF INT. REV. v. PITTSBURGH ATHLETIC CO.

No. 5324.

72 F.2d 883 (1934)

COMMISSIONER OF INTERNAL REVENUE v. PITTSBURGH ATHLETIC CO.

Circuit Court of Appeals, Third Circuit.

September 11, 1934.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., and Carlton Fox, of Washington, D. C., for petitioner.

John R. Yates, of Washington, D. C., for respondent.

Before DAVIS and THOMPSON, Circuit Judges, and FAKE, District Judge.


THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. The respondent, a baseball club belonging to the National League, purchased players' contracts at varying prices. Each contract provided for the employment of the named baseball player at a stipulated salary for all games played by the respondent during the designated year, and also provided that the contract could be assigned or terminated by the respondent or its assignee...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases