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ETTER GRAIN COMPANY v. UNITED STATES

No. 71-3120.

462 F.2d 259 (1972)

ETTER GRAIN COMPANY, Inc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 7, 1972.

Attorney(s) appearing for the Case

Neal R. Allen, D. H. Culton, Culton, Morgan, Britain & White, Amarillo, Tex., for appellant Etter Grain Company, Inc.

Eldon B. Mahon, U. S. Atty., Fort Worth, Tex., William W. Guild, Atty., Tax Division, Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Scott P. Crampton, Asst. Atty. Gen., William Hogan, Atty., Bennet N. Hollander, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellee; Willis T. Taylor, Asst. U. S. Atty., of counsel.

Before GOLDBERG, DYER and SIMPSON, Circuit Judges.

SIMPSON, Circuit Judge:

A farmers' cooperative found eligible for federal income tax exemption under Section 521 of the Internal Revenue Code of 1954, Title 26, U.S.C. Section 521,1 although required by Section 1381(b), Title 26, U.S.C. Section 1381(b),2 to pay the taxes imposed by Section 11, Title 26, U.S.C. Section 11 (corporate income tax), and Section 1201, Title 26, U.S.C. Section 1201 (capital gains...

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