United States Court of Claims September 30, 1977, No. 289-76 (Kauffman)

"This case comes before the court, without oral argument, on plaintiffs motion for partial summary judgment. Plaintiff Ewing M. Kauffman (taxpayer) is the sole shareholder of the Kansas City Royals Baseball Corporation. For the fiscal year ended October 31, 1971, the corporation elected Subchapter S treatment pursuant to section 1372 of the Code.