42 T.C. 234 (1964), 93647, Hollywood Baseball Ass'n v. C. I. R.

Citation: 42 T.C. 234

Opinion Judge: FORRESTER, Judge:

Party Name: HOLLYWOOD BASEBALL ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Arthur E. Gore, for the petitioner. Douglas W. Argue and Lawrence S. Kartiganer, for the respondent.

Judge Panel: BRUCE, J., concurs in the result. RAUM, J., dissenting: TIETJENS, PIERCE, and TRAIN, JJ., agree with this dissent.

Case Date: Tuesday April 21, 1964

Court: U.S. Tax Court