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LINNTON PLYWOOD ASS'N v. UNITED STATES

Civ. Nos. 73-982, 73-1017.

410 F.Supp. 1100 (1976)

LINNTON PLYWOOD ASSOCIATION, an Oregon Cooperative Corporation, Plaintiff, v. UNITED STATES of America, Defendant. MULTNOMAH PLYWOOD CORPORATION, an Oregon Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

March 30, 1976.

Attorney(s) appearing for the Case

Tooze, Kerr, Peterson, Marshall & Shenker, Robert M. Kerr, Charles R. Holloway, III, Portland, Or., for plaintiff Linnton Plywood Association.

Lindsay, Nahstoll, Hart & Krause, Jonathan A. Ater, Wesley W. Kirtley, Portland, Or., for plaintiff Multnomah Plywood Corp.

Sidney I. Lezak, U. S. Atty., Portland, Or., James N. Flaherty, Trial Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

SOLOMON, District Judge:

The plaintiffs are two workers' cooperatives which manufacture and market plywood and plywood byproducts. They seek refunds for the federal corporate income taxes they paid.

I. The Statute

Subchapter T of the Internal Revenue Code of 1954, 26 U.S.C. §§ 1381-1388, provides special tax treatment for cooperatives. During the tax years involved here (the tax years), both plaintiffs qualified for Subchapter T...

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