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CF INDUSTRIES, INC. (AND SUBSIDIARIES) v. C.I.R.

Nos. 92-1579, 92-2046.

995 F.2d 101 (1993)

CF INDUSTRIES, INCORPORATED (AND SUBSIDIARIES), Petitioner-Appellant/Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee/Cross-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided May 26, 1993.

Order on Petition for Rehearing September 14, 1993.

Attorney(s) appearing for the Case

Todd F. Maynes, Raymond P. Wexler (argued), William R. Welke, Kirkland & Ellis, Chicago, IL, for CF Industries, Inc. and Subsidiaries.

Abraham N.M. Shashy, Jr., I.R.S., Richard Farber, Gary R. Allen, Charles Bricken (argued), Joan I. Oppenheimer, James A. Bruton, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for C.I.R.

Before POSNER and RIPPLE, Circuit Judges, and CRABB, Chief District Judge.

POSNER, Circuit Judge.

The principal difference between the cooperative form of doing business and the ordinary corporate form is that the shareholders of a cooperative share in the cooperative's income in proportion to their purchases from the cooperative rather than to the number of shares they own. Subchapter T of the Internal Revenue Code, 26 U.S.C. §§ 1381-1388, sets forth special rules for the taxation of cooperatives. The rules differ depending on...

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