Helvering v. Kansas City American Ass'n Baseball Co.

BELL, District Judge.

This is a petition to review a decision of the Board of Tax Appeals involving income taxes for the year 1929.

The respondent, Kansas City American Association Baseball Company, owned and operated a professional baseball club, and was a member of the National Association of Professional Baseball Leagues. All members of the association used an approved, uniform players’ contract which provides that the player shall play for the year stated at a specified salary; and that, in the event of an assignment of the contract, the player shall promptly report to the as-signee club.…