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ST. LOUIS BANK FOR COOPERATIVES v. UNITED STATES

No. 410-75.

624 F.2d 1041 (1980)

ST. LOUIS BANK FOR COOPERATIVES v. The UNITED STATES.

United States Court of Claims.

June 18, 1980.

Attorney(s) appearing for the Case

Arthur E. Bryan, Jr., Chicago, Ill., attorney of record, for plaintiff; Don S. Harnack, George W. Benson, and McDermott, Will & Emery, Chicago, Ill., of counsel.

Robert N. Dorosin, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Jr. and Robert S. Watkins, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, and KUNZIG and SMITH, Judges.

OPINION

PER CURIAM:

This federal income tax refund case comes before the court on both parties' exceptions to the recommended decision of Trial Judge Harkins filed on August 8, 1979.

The plaintiff is a nonexempt cooperative corporation. The questions are whether three items of the plaintiff's income for 1972 and 1973 were patronage sourced income under section 1382(b) of the Internal Revenue Code of 1954...

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