Gotham Records was an American record label formed by Sam Goode (Goody) and Ivin Ballen in New York City in 1946. In January 1948 Ballen acquired the interest of Goode and became the sole owner. He then moved the company to Philadelphia, Pennsylvania where the label was based for the rest of its existence until 1956. The label specialized in rhythm and blues. Ivin Ballen died in Miami Beach, Florida, in February 1978.