Legal Opinion
Union Equity Cooperative Exchange v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided July 2, 1973No. 72-1722PublishedCited by 46 opinions
1Opinion of the Court
McWILLIAMS, Circuit Judge.
This is an appeal from the United States Tax Court. The Union Equity Cooperative Exchange, hereinafter referred to as the taxpayer, is an Oklahoma cooperative marketing association incorporated under the Oklahoma Cooperative Marketing Act, 2 O.S. § 361 et seq., and the so-called Capper-Volstead Act, 7 U.S.C. §§ 291-292, and was the petitioner in the tax court. The Commissioner, the respondent in the tax court, had determined that there was a deficiency in the taxpayer’s income tax for the taxable year ending March 31, 1961, in the sum of $81,266.77, and in the sum of…
2Cases cited12 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Laura Massaglia v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
7 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Pesch v. CommissionerUnited States Tax Court · 1982
- Alexis M. Hawkins and Rosemary K. Hawkins v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Thomas v. CommissionerUnited States Tax Court · 1989
- C. F. Williams and Jeanne v. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1980
- Pekar v. CommissionerUnited States Tax Court · 1999
41 more not listed; retrieve them via the Exa API.