PRODUCERS' CREAMERY CO. v. UNITED STATES

No. 6210.

55 F.2d 104 (1932)

PRODUCERS' CREAMERY CO. v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

January 21, 1932.


Attorney(s) appearing for the Case

Harry C. Weeks, of Wichita Falls, Tex., for appellant.

Wright Matthews, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., and Norman A. Dodge, U. S. Atty., of Fort Worth, Tex.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.


HUTCHESON, Circuit Judge.

Appellant, a corporation organized under the general corporation laws of Texas as a dairy and creamery company, with a capital stock of $20,000 paid in, paid substantial income taxes in 1924 and 1925. Its claim for refund on the ground that it was a co-operative farmers' organization doing business in accordance with section 231 of the Revenue Acts of 1924 and 1926 (26 USCA § 982 and note), and therefore exempt from taxation, was allowed...

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