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FAIRMOUNT PARK RACEWAY, INC. v. C. I. R.

Nos. 14215-14222.

327 F.2d 780 (1964)

FAIRMOUNT PARK RACEWAY, INC., et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Melville BITNER, Trustee, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ray C. and Veronica BENNIGSEN, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Russell R. and Katherine CASTEEL, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Edwin C. and Martha H. MOON, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. M. H. PARISH and Mae Parish, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Dan PARISH and Gladys M. Parish, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Willibald and Cecile L. SCHAEFER, Respondents.

United States Court of Appeals Seventh Circuit.

Rehearing Denied March 4, 1964.

Attorney(s) appearing for the Case

John Y. Merrell, Washington, D. C., for Fairmount Park and others.

Louis F. Oberdorfer, Asst. Atty. Gen., William Friedlander, Atty., Tax Division, Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., for Collector of Internal Revenue.

Before SCHNACKENBERG, CASTLE and KILEY, Circuit Judges.

KILEY, Circuit Judge.

This is a consolidation of two petitions for review of Tax Court decisions sustaining the Commissioner's determinations of income tax deficiencies arising from the leasing of the Fairmount Race Track in Collinsville, Illinois. For convenience we shall treat the question in each petition separately.

No. 14215

The question here is whether the Tax Court erred in sustaining the Commissioner's assessments against the Fairmount Park...

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