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AFFILIATED FOODS, INC. v. C.I.R.

No. 97-60504.

154 F.3d 527 (1998)

AFFILIATED FOODS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 25, 1998.

Attorney(s) appearing for the Case

William A. Hoy, Mullin, Hoard & Brown, Amarillo, TX, for Petitioner-Appellant.

Bridget Maria Rowan, Richard Bradshaw Farber, U.S. Dept. of Justice, Tax Div., Washington, DC, Charles Casazza, Clerk, U.S. Tax Court, Washington, DC, Stuart L. Brown, Chief Counsel, IRS, Washington, DC, Loretta Argrett, Asst. U.S. Atty. Gen., U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC for Respondent-Appellee.

Before POLITZ, Chief Judge, and JONES and DUHE, Circuit Judges.

EDITH H. JONES, Circuit Judge:

Affiliated Foods, Inc. ("Affiliated"), the organizational company for a non-exempt cooperative of small grocery stores, instituted the present action for a refund of alleged tax deficiencies for taxable years 1989 and 1990. Following a trial on the merits, the Tax Court found that Affiliated had earned income through its management of certain advertising funds destined for its shareholders. Affiliated has appealed. For the reasons stated...

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