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FARMERS UNION CO-OP. CO. v. COMMISSIONER OF INT. REV.

No. 10772.

90 F.2d 488 (1937)

FARMERS UNION CO-OP. CO. OF GUIDE ROCK, NEB., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

June 17, 1937.

Attorney(s) appearing for the Case

Louis B. Montfort, of Washington, D. C., for petitioner.

John J. Pringle, Jr., Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and THOMAS, Circuit Judges.

STONE, Circuit Judge.

This is a petition to review a determination of the Board of Tax Appeals that petitioner is not exempt from income taxation for the year 1928. Petitioner made no return for taxation. The Commissioner assessed a tax and a penalty for failure to make return. Petitioner contended it was not subject to taxation because it was a farmers' co-operative association within section 103 (12) of the Revenue Act of 1928 (45 Stat. 791, 812, 813 [26 U.S.C.A...

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