HELVERING v. KANSAS CITY AMERICAN ASS'N BASEBALL CO.

No. 9924.

75 F.2d 600 (1935)

HELVERING, Commissioner of Internal Revenue, v. KANSAS CITY AMERICAN ASS'N BASEBALL CO.

Circuit Court of Appeals, Eighth Circuit.

February 4, 1935.


Attorney(s) appearing for the Case

Robert N. Anderson, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.

H. B. McCawley, of Washington, D. C., for respondent.

Before BOOTH, Circuit Judge, and MUNGER and BELL, District Judges.


BELL, District Judge.

This is a petition to review a decision of the Board of Tax Appeals involving income taxes for the year 1929.

The respondent, Kansas City American Association Baseball Company, owned and operated a professional baseball club, and was a member of the National Association of Professional Baseball Leagues. All members of the association used an approved, uniform players' contract which provides that the player shall play for the year stated...

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