Legal Opinion
Selig v. United States
District Court, E.D. Wisconsin
Decided May 16, 1983No. Civ. A. 81-C-334PublishedCited by 2 opinions
1Opinion of the Court
DECISION AND ORDER
REYNOLDS, Chief Judge.
The plaintiff taxpayer, proceeding under 28 U.S.C. § 1346(a), seeks a refund of income taxes that he paid under protest because the Government disallowed his proportionate share of the amortization (depreciation) of certain baseball player contracts of the Milwaukee Brewers Baseball Club, Inc. (Brewers). The Brewers obtained the player contracts in 1970 when the Brewers purchased the assets of the Seattle Pilots from Pacific Northwest Sports, Inc. (Seattle or Pilots). The Brewers allocated the $10.8 million purchase price as follows: $10.2 million to…
2Cases cited8 opinions
- KFOX, Inc. v. United StatesUnited States Court of Claims · 1975
- E. Cody Laird and Joanne H. Laird, Cross-Appellees v. United States of America, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1977
- Commissioner of Internal Revenue v. PatinoCourt of Appeals for the Fourth Circuit · 1950
- 212 Corp. v. CommissionerUnited States Tax Court · 1978
- Victor Meat Co. v. CommissionerUnited States Tax Court · 1969
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3Cited by2 opinions
- Allan H. Selig v. United StatesCourt of Appeals for the Seventh Circuit · 1984
- NBD Bancorp, Inc. v. Federal Deposit Ins. Corp.District Court, E.D. Michigan · 1986