1. Home
  2. Browse Decisions
  3. F.2d
  4. 288 F.2d
  5. 288 F.2d 315 (1961)
 

FARMERS COOPERATIVE COMPANY v. C. I. R.

No. 16507.

288 F.2d 315 (1961)

FARMERS COOPERATIVE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

March 3, 1961.

Attorney(s) appearing for the Case

Robert C. Guenzel, Lincoln, Neb., for petitioner.

Karl Schmeidler, Atty., Dept. of Justice, Washington, D. C., for respondent. Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., were with him on the brief.

Before WOODBROUGH, VAN OOSTERHOUT and MATTHES, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

This case is before us upon timely petition by taxpayer, a nonexempt cooperative corporation, for review of decision of the Tax Court (opinion 33 T.C. 266) assessing deficiencies against it for income taxes for the calendar years 1953 and 1954, based upon the disallowance of an exclusion from income of alleged patronage dividends. The Tax Court sustained the Commissioner...

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