FERTILE CO-OPERATIVE DAIRY ASS'N v. HUSTON

No. 11853.

119 F.2d 274 (1941)

FERTILE CO-OPERATIVE DAIRY ASS'N v. HUSTON, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

April 26, 1941.


Attorney(s) appearing for the Case

Frank J. Enbusk, of Mason City, Iowa, for appellant.

Michael H. Cardozo, IV, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Edward G. Dunn, U. S. Atty., of Mason City, Iowa, on the brief), for appellee.

Before SANBORN, WOODROUGH, and JOHNSEN, Circuit Judges.


JOHNSEN, Circuit Judge.

The question presented is whether the business of a farmers' co-operative marketing association was being conducted in such a manner as to entitle it to tax exemption under section 101 of the Revenue Acts of 1936 and 1938, 26 U.S.C.A. Int.Rev.Code, § 101.1

The Commissioner of Internal Revenue denied the association's claim for exemption and its subsequent claims...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases