CONSUMERS CREDIT RURAL ELECTRIC COOP. CORP. v. C. I. R.

No. 14936.

319 F.2d 475 (1963)

CONSUMERS CREDIT RURAL ELECTRIC COOPERATIVE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

July 2, 1963.


Attorney(s) appearing for the Case

Philip P. Ardery (of Brown, Ardery, Todd & Dudley), Louisville, Ky., for petitioner.

Fred E. Youngman, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Fred E. Youngman, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McALLISTER, MILLER and O'SULLIVAN, Circuit Judges.


SHACKELFORD MILLER, Jr., Circuit Judge.

The petitioner, Consumers Credit Rural Electric Cooperative Corporation, sought a redetermination by the Tax Court of an income tax deficiency determined by the Commissioner for 1957. The material facts, which are not in dispute, are as follows.

The petitioner is a corporation organized under the Kentucky Rural Electrification Enabling Act, Chapter 279 of the Kentucky Revised Statutes. It is a nonstock, non-profit corporation...

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