id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-368	Holo, Robert; Talansky, Jonathan	Taxing the Business of Sports	2022	56	.pdf	application/pdf	25880	1174	57	The tax benefit attributable to sports player contracts purchased as part of a franchise acquisition can be traced back to a number of cases from the 1920s and 30s. v. Commissioner, 8 B.T.A. 1036 (1927), which held that amounts paid by one minor league baseball team to another for player contract rights were in the nature of capital expenditures and were not ordinary and necessary business expenses.	cache/ftr-368.pdf	txt/ftr-368.txt