The Washington times., 1938-05-24
Up IN THE AIR ABOUT THIS ONE SupI
Supreme Court S
Grid Decision
Brews Storm
By CHICK KENNY


Regardless of what the physical
educators of the nations colleges
and universities firmly believe, col
lege football, by a ruling set down
by the Supreme Court of the
United States( is declared to be
a commercialized business. The
vote was go, with Justice Harlan
E. Stone, the former football play
ing member Of the august group
favoring with the majority.
The question was solved by a
suit brought by the United States
Revenue Bureau against the Uni
versity of Georgia (and Georgia
Tech), which held that taxes from
admission to college football games
were valid and were subject to
collection. The regents, on the
other hand, maintained that foot
ball was an instrumentality of the
State and therefore taxes could
not be collected.
The regents won the decision in
the District Court of Georgia and
the Circuit Court of Appeals in
Louisiana last year.
RALLY OF NO AVAIL
With Georgia fighting the &C.
tion. twelve States rallied to the
defense of the regentry, but to
no avail. The case involves about
q million dollars in back taxes.
Incidentally, the voting in favor
of the colleges came from the
opinions of Justices McReynolds
and Butler.
But with the announcement Of
the decision of the Supreme
Court, stormy comment is ar
irving from the collegiate centers
in the different sections Of the
country.
Locally, however, there appears
little or no effect. Only the Uni
versity of Maryland is affected by
the decision and according to
Geary "Swede" Eppley, Terrapin
director of athletics, the action
would make little difference to
the school. Maryland has been
withholding some tax money pend
ing the decision, but this will be
turned over to the Government
Immediately.
GAMES UNAFFECTED
AS for George Washington.
Georgetown, Catholic and Ameri-
can Universities, the athletic di-
rectors of these institutions were
unanimous in their opinions that
the 10 per cent tax would not al
feet attendance at their respec-
tive games. since it has been i'm
posed for years.
But here are some OF the re.
ports from the various gridiron
centers from other sections of the
nation:
ATLANTA, Ga. The U. Of
Georgia and Georgia Tech, which
instituted the Supreme Court test
in which schools from IL other
States came to their defense,
have $150,000 in football taxes
from the last three years in
escrow in an Atlanta bank.
Whether or not they would sur
render the money without a
struggle was unknown.
MADISON, Wis.-Coach Harry
Stuhldreher stated the Treasury
would have to institute suit to
collect back taxes, but that Wis
consin would pay future taxes. He
revealed Wisconsin had collected
"a service charge" equal to the
tax.
ST. PAUI-Minnesota was un'
decided. It has $177.837 in
separate fund to cover the dis
puted tax.
IOWA CTTY-President Eugene
A. Gilmore of the U. of Iowa, said;
1--WE have no money to turn ovel
-. We have collected no taxes
since 1882" Then a question
Can the Government force the
State Of Iowa to collect taxes fol
it? Even conceding it can, we
have no money to give it," he con
tinued. "The athletic board cant
be sued for the tax because it has
no assets. The stadium, field
house and other similar property
belong to the State"
Illinois officials, reporting foot
ball receipts Of $137,0 900 last year
withheld comment. The University
of Michigan, which collected $233,
600 at it's home football games last
year, had money on hand to meet
the tax. Indiana and Purdue paic
the Government $9,700 and $5,241
in taxes, respectively. for last sea
son. Ohio State, with taxable
receipts of about SALT, 900, also hac
been collecting the tax.
IOo-oAo CofA1oo W.,