IBERIA SUGAR COOPERATIVE, INC. v. UNITED STATES

Civ. A. No. 15528.

360 F.Supp. 967 (1972)

IBERIA SUGAR COOPERATIVE, INC. v. UNITED STATES of America.

United States District Court, W. D. Louisiana, Lafayette Division.

September 6, 1972.


Attorney(s) appearing for the Case

Landry, Watkins, Cousin & Bonin, New Iberia, La., for plaintiff.

Donald E. Walter, U. S. Atty., Shreveport, La., Fleming T. deGraffenried, Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


HUNTER, Judge:

This suit seeks the refund of federal income taxes and interest paid by Iberia Sugar Cooperative, Inc., pursuant to an assessment made by the Internal Revenue Service against Iberia Sugar Cooperative, Inc., for additional federal income taxes and interest for the fiscal years ended March 31, 1963, and March 31, 1964.

QUESTION PRESENTED

Whether the disputed portion of the patronage dividends distributed by taxpayer to its member patrons...

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