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SACRAMENTO BASEBALL ASSOCIATION, INC. v. UNITED STATES

Civ. No. 8013.

196 F.Supp. 329 (1961)

SACRAMENTO BASEBALL ASSOCIATION, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. California, N. D.

May 3, 1961.

Attorney(s) appearing for the Case

Joseph C. Lavelle, Sacramento, Cal., for plaintiff.

Richard L. Carico, Asst. U. S. Atty., San Francisco, Cal., for defendant.

HALBERT, District Judge.

Plaintiff has instituted this action seeking a refund of admissions taxes allegedly paid in error. The case has been submitted to this Court for its decision upon a set of stipulated facts.

The Facts

Plaintiff was, at all times pertinent to this action, a California corporation, engaged in the operation of a professional baseball team in the City of Sacramento, California, under...

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