"Crane Kenney" is a Major League Baseball executive with the Chicago Cubs, serving as their President of Business Operations. He formally served as president of the Cubs in 2010 and 2011.

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This is a process that has been followed by a number of other taxpayers with the tax court, and many of them have had success recently in overturning these opinions.

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We're disappointed in the court's opinion and the legal analysis. We believe we have strong grounds for appeal.

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