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HUTCHINSON BASEBALL ENTERPRISES, INC. v. C.I.R.

No. 80-1179.

696 F.2d 757 (1982)

HUTCHINSON BASEBALL ENTERPRISES, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

December 20, 1982.

Attorney(s) appearing for the Case

Richard N. Bush, Atty., Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Richard Farber, Attys., Dept. of Justice, Washington, D.C., were on the brief), for respondent-appellant.

Patrick J. Regan, Wichita, Kan. (William J. Wix of Regan & McGannon, Wichita, Kan., was also on the brief), for petitioner-appellee.

Before HOLLOWAY, McKAY and SEYMOUR, Circuit Judges.

HOLLOWAY, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue from a decision by the United States Tax Court that the taxpayer Hutchinson Baseball Enterprises, Inc., is organized for the promotion, advancement, and sponsorship of recreational and amateur athletics and therefore qualifies as a charitable organization under § 501(c)(3) of the Internal Revenue Code. 26 U.S.C.A. § 501(c)(3).

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