FARMERS COOPERATIVE CO. v. BIRMINGHAM

Civ. No. 537.

86 F.Supp. 201 (1949)

FARMERS COOPERATIVE CO. v. BIRMINGHAM, Collector of Internal Revenue.

United States District Court N. D. Iowa, W. D.

As Amended October 8, 1949.


Attorney(s) appearing for the Case

Alan Loth (of Loth & Melton), Fort Dodge, Iowa, for plaintiff.

Tobias E. Diamond, United States District Attorney, Wm. B. Danforth, Assistant United States District Attorney, Sioux City, Iowa, and Ruppert Bingham, Special Assistant to Attorney General, for defendant.


GRAVEN, District Judge.

Suit by a taxpayer for refund of federal income, excess profits and declared value excess profits taxes and interest thereon paid pursuant to a deficiency assessment by the defendant Collector against the taxpayer for the fiscal year of the taxpayer ending October 31st, 1944, involving the question of the exclusion of a patronage dividend from the taxable income of the taxpayer. This action was originally brought in the Southern District of...

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