Mock Trials About Taxes, Baseball Will Decide Ames Comp Semi-Finals

Mock trials will be held in the courtroom of Langdell Hall on December 4th and 6th to decide the semi-finals of the Ames Competition.

On December 4th, the J. Smith Club will contest the E. Warren Club. Their case will be that of Fred Daniels vs. the National American League. The question here is whether the baseball reserve clause is subject to attack under the federal anti-trust laws. Smith Club president, Philip C. Potter commented: "The whole case is based on organized baseball as it exists in this country. The case is of special interest because of the bill now before the House Sub-Committee on Monopoly Power."

The case on December 6th will be between the J. Marshall Club and the A. Scott-T. Powell Club. It will be that of Peter Sturges vs. the Commissioner of Internal Revenue. It also is based on a number of real-life cases. It will deal with the consequences to a taxpayer of a shift from the cash to the accrual basis of accounting.