A. DUDA & SONS COOPERATIVE ASSOCIATION v. UNITED STATES

No. 73-1246.

495 F.2d 193 (1974)

A. DUDA & SONS COOPERATIVE ASSOCIATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

June 6, 1974.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Helen E. Marmoll, Meyer Rothwacks Attys., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, I. R. S., Washington, D. C., John L. Briggs, U. S. Atty., Jacksonville, Fla., Kendell W. Wherry, Asst. U. S. Atty., Orlando, Fla., Leonard J. Henzke, Jr., Carleton D. Powell, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

George I. Meisel, Cleveland, Ohio, William Y. Akerman, Orlando, Fla., Robert H. Kennedy, Eric M. Oakley, Cleveland, Ohio, for plaintiff-appellee.

Before RIVES, WISDOM and MORGAN, Circuit Judges.


LEWIS R. MORGAN, Circuit Judge:

Plaintiff-appellee operated as a tax-exempt cooperative organization under 26 U.S.C. § 5211 until 1965, when the Internal Revenue Service revoked its tax-exempt status. Appellee did not contest this action. Soon afterwards, the Service assessed a large deficiency against appellee, which paid the deficiency and now sues under 26 U.S.C. § 7422 for a refund. The district court, finding that the Service...

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