M. F. A. CENTRAL COOPERATIVE v. BOOKWALTER

Nos. 19527-19531.

427 F.2d 1341 (1970)

M. F. A. CENTRAL COOPERATIVE, Appellee, v. Edwin O. BOOKWALTER, District Director, etc., Appellant. M. F. A. OIL COMPANY, Appellee, v. UNITED STATES of America, Appellant (two cases). MISSOURI FARMERS ASSOCIATION, Inc., Appellee, v. UNITED STATES of America, Appellant (two cases).

United States Court of Appeals, Eighth Circuit.

Rehearing Denied July 20, 1970.

Rehearing Denied July 23, 1970.


Attorney(s) appearing for the Case

Thomas L. Stapleton, Attorney, Tax Div., Dept. of Justice, Washington, D. C., for appellants; Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Robert I. Waxman, Attorneys, Washington, D. C., and Daniel Bartlett, Jr., U. S. Atty., and Daniel R. O'Neill, St. Louis, Mo., on the brief.

D. Jeff Lance of Cook, Murphy, Lance & Mayer, St. Louis, Mo., for appellees; Harold S. Cook, St. Louis, Mo., on the brief.

John C. Satterfield, Gen. Counsel, Mississippi Chemical Corporation, Yazoo City, Miss., amicus curiae, Mississippi Chemical Corporation and Coastal Chemical Corporation.

Before VAN OOSTERHOUT, Chief Judge, and BLACKMUN and HEANEY, Circuit Judges.


Rehearing En Banc Denied July 20, 1970.

VAN OOSTERHOUT, Chief Judge.

The timely appeals in these consolidated cases are from final judgments of the District Court granting plaintiff taxpayers refunds on income tax payments made for the fiscal years ending in 1958 and 1959. The trial court's jurisdiction and our jurisdiction upon appeal are established.

Case No. 19,527, M. F. A. v. Bookwalter, was tried to the court without a jury. Judgment was entered...

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