C. I. R. v. HOLLYWOOD BASEBALL ASSOCIATION

No. 19718.

352 F.2d 350 (1965)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. HOLLYWOOD BASEBALL ASSOCIATION, Respondent. HOLLYWOOD BASEBALL ASSOCIATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

November 1, 1965.


Attorney(s) appearing for the Case

John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Fred R. Becker, Attys., Dept. of Justice, Washington, D. C., for petitioner and cross-respondent.

Arthur E. Gore, Oceanside, Cal., for respondent and cross-petitioner.

Before BARNES, BROWNING and DUNIWAY, Circuit Judges.


BARNES, Circuit Judge:

This is a petition by the Commissioner of Internal Revenue for review of a decision of the Tax Court reversing the Commissioner's finding of a deficiency in taxpayer's returns on one ground; and a cross-petition by taxpayer for review of a decision by the Tax Court sustaining the Commissioner's finding of a deficiency in taxpayer's returns on a second ground.

Jurisdiction of the Tax Court was...

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