LAND O'LAKES, INC. v. UNITED STATES

No. 81-1692.

675 F.2d 988 (1982)

LAND O'LAKES, INC., formerly Land O'Lakes Creameries, Inc., a Minnesota corporation, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided April 14, 1982.


Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Richard Farber, Gayle P. Miller, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellant; John M. Lee, Asst. U. S. Atty., Minneapolis, Minn., of counsel.

Irving Clark, St. Paul, Minn., for Land O'Lakes, Inc.; Richard H. Magnuson, General Counsel, Land O'Lakes, Inc., Minneapolis, Minn., of counsel.

Before LAY, Chief Judge, and HENLEY and ARNOLD, Circuit Judges.


HENLEY, Circuit Judge.

This appeal originates in a refund suit filed in 1971 to recover certain taxes paid in 1963 by plaintiff Land O'Lakes, Inc., a Minnesota cooperative. The district court's decision in 1973 holding plaintiff exempt under 26 U.S.C. § 521 was reversed by this court in 1975 and remanded for resolution of the issues resulting from plaintiff's nonexempt status. Land O'Lakes, Inc. v. United States, 514 F.2d 134...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases