Legal Opinion
Hollywood Baseball Association v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 16, 1970No. 23056PublishedCited by 22 opinions
1Opinion of the Court
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, 86 S.Ct. 1030, 16 L.Ed.2d 102. Hollywood Baseball Ass’n v. Commissioner, 1966, 383 U.S. 824, 86 S.Ct. 1221, 16 L.Ed.2d 291. We remanded to the Tax Court for new findings. The Tax Court again decided for the…
2Cases cited33 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
- Hort v. CommissionerSupreme Court of the United States · 1941
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
28 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Westchester Dev. Co. v. CommissionerUnited States Tax Court · 1974
- Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- Schlumberger Technology Corporation, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1971
- Honeywell, Inc. v. CommissionerUnited States Tax Court · 1986
- Norton v. United StatesUnited States Court of Claims · 1977
17 more not listed; retrieve them via the Exa API.