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FARMERS CO-OP. CO. v. C.I.R.

No. 86-1831.

822 F.2d 774 (1987)

FARMERS COOPERATIVE COMPANY (Successor-in-Name to Farmers Co-op Oil Company), Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 1, 1987.

Attorney(s) appearing for the Case

Robert C. Guenzel, Lincoln, Neb., for appellant.

Kenneth Greene, Dept. of Justice, Washington, D.C., for appellee.

Before HEANEY and McMILLIAN, Circuit Judges, and WOODS, District Judge.

HEANEY, Circuit Judge.

Farmers Cooperative Company (Farmers) appeals a decision of the tax court, 85 T.C. 601, that it did not qualify as an exempt cooperative association under Section 521 of the Internal Revenue Code, 26 U.S.C. § 521 (hereinafter section 521), during the 1977 and 1978 tax years because substantially all of its capital stock was not owned by producers who market their products or purchase their supplies through...

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