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DES MOINES COUNTY FARM SERVICE COMPANY v. UNITED STATES

No. 71-1153.

448 F.2d 776 (1971)

DES MOINES COUNTY FARM SERVICE COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

October 5, 1971.

Attorney(s) appearing for the Case

Elmer M. Jones, Pryor, Riley, Jones & Walsh, Burlington, Iowa, John W. Carty, Winfield, Iowa, Robert J. Crane, Burlington, Iowa, for appellant.

Issie L. Jenkins, Atty., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee; Allen L. Donielson, U. S. Atty., of counsel.

Before VOGEL, GIBSON and LAY, Circuit Judges.

PER CURIAM.

This is a suit instituted by Des Moines County Farm Service Company, a non-exempt (under Subchapter T of the Internal Revenue Code of 1954, 26 U.S.C. § 1381, et seq.) marketing and purchasing farmers cooperative organization seeking refunds on federal income taxes paid by it for fiscal years 1964 and 1965. The issue on appeal was stipulated by the parties as follows: "Whether in computing [taxpayer's] allowable patronage dividend deduction for federal...

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