COMMISSIONER OF INTERNAL REVENUE v. CHICAGO NATIONAL LEAGUE BALL CLUB

No. 5310.

74 F.2d 1010 (1935)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CHICAGO NATIONAL LEAGUE BALL CLUB, Respondent.

Circuit Court of Appeals, Seventh Circuit.

January 23, 1935.


Attorney(s) appearing for the Case

Frank J. Wideman, Sewall Key, and S. Dee Hanson, all of Washington, D. C., for petitioner.

Albert L. Hopkins, Jay C. Halls, and Peter L. Wentz, all of Chicago, Ill., for respondent.

Before EVANS, SPARKS, and FITZHENRY, Circuit Judges.


PER CURIAM.

This petition for review involves corporate income taxes for 1927 and 1928, and is taken from a decision of the Board of Tax Appeals, entered March 2, 1934. The contract over which the controversy arises, in so far as it affects the issues here presented, is identical with the contract in Pittsburgh Athletic Company v. Commissioner, 27 B. T. A. 1074, and the material facts there presented were substantially the same as those presented here. That opinion...

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