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UNION EQUITY COOPERATIVE EXCHANGE v. C. I. R.

No. 72-1722.

481 F.2d 812 (1973)

UNION EQUITY COOPERATIVE EXCHANGE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided July 2, 1973.

Attorney(s) appearing for the Case

Frank Carter, Enid, Okl. (Otjen & Carter, Enid, Okl., of counsel, on the brief), for petitioner-appellant.

Carolyn R. Just, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, on the brief), for respondent-appellee.

Before MURRAH, Circuit Judge, and DURFEE, Judge, Court of Claims, and McWILLIAMS, Circuit Judge.

McWILLIAMS, Circuit Judge.

This is an appeal from the United States Tax Court. The Union Equity Cooperative Exchange, hereinafter referred to as the taxpayer, is an Oklahoma cooperative marketing association incorporated under the Oklahoma Cooperative Marketing Act, 2 O.S. § 361 et seq., and the so-called Capper-Volstead Act, 7 U.S.C. §§ 291-292, and was the petitioner in the tax court. The Commissioner, the respondent in the tax

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