WEST CENT. CO-OP. v. UNITED STATES

No. 84-1289.

758 F.2d 1269 (1985)

WEST CENTRAL COOPERATIVE, Appellant, v. UNITED STATES, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 1, 1985.

Rehearing and Rehearing Denied May 16, 1985.


Attorney(s) appearing for the Case

John A. Gerken, Jefferson, Iowa, for appellant.

Kenneth Greene, Tax Div., Justice Dept., Washington, D.C., for appellee.

Before LAY, Chief Judge, and ROSS and McMILLIAN, Circuit Judges.


Rehearing and Rehearing En Banc Denied May 16, 1985.

PER CURIAM.

West Central Cooperative (taxpayer) appeals from a final judgment entered in the District Court1 for the Northern District of Iowa denying taxpayer's petition seeking a refund of additional taxes assessed because of the withdrawal of taxpayer's exemption as a farmers' cooperative pursuant to 26 U.S.C. § 521(b)(2) (1982). For reversal taxpayer argues that the...

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