HOLLYWOOD BASEBALL ASSOCIATION v. C.I.R.

No. 23056.

423 F.2d 494 (1970)

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

United States Court of Appeals, Ninth Circuit.

February 16, 1970.


Attorney(s) appearing for the Case

Arthur E. Gore (argued), Oceanside, Cal., for petitioner.

Michael B. Arkin (argued), Harry Baum, Attys., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for respondent.

Before BARNES, BROWNING and DUNIWAY, Circuit Judges.


DUNIWAY, Circuit Judge:

Hollywood Baseball Association seeks review of a decision of the Tax Court. This is the second time that the case has been before us. The first decision of the Tax Court is reported at 42 T.C. 234 (1964). We affirmed, 1965, 352 F.2d 350. On certiorari, the Supreme Court reversed and remanded for reconsideration in the light of Malat v. Riddell, 1966, 383 U.S. 569...

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