1. Home
  2. Browse Decisions
  3. F.3d
  4. 110 F.3d
  5. 110 F.3d 769 (1997)
 

GOLD KIST, INC. v. C.I.R.

No. 96-8257.

110 F.3d 769 (1997)

GOLD KIST, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

April 21, 1997.

Attorney(s) appearing for the Case

B. Harvey Hill, Jr., Timothy J. Peaden, Pinney L. Allen, Ben E. Muraskin, Alston & Bird, Atlanta, GA, for Petitioner-Appellant.

Steve Parks, Gary R. Allen, Chief, Appellate Section, Richard Farber, Tax Division, Dept. of Justice, Washington, DC, for Respondent-Appellee.

Before COX and BLACK, Circuit Judges, and FAY, Senior Circuit Judge.

PER CURIAM:

Gold Kist, Inc. ("Gold Kist") is a nonexempt farmers cooperative taxable under Subchapter T of the Internal Revenue Code, 26 U.S.C. §§ 1381-88 (1986). The Internal Revenue Service ("IRS") determined that Gold Kist's income taxes for three tax years were deficient because Gold Kist did not include in its gross income the difference between the stated value of qualified written notices of allocation and...

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