Legal Opinion
Washington-Oregon Shippers Cooperative, Inc. v. Commissioner
United States Tax Court
Decided January 14, 1987No. Docket No. 21299-81UnpublishedCited by 2 opinions
1Opinion of the Court
WASHINGTON-OREGON SHIPPERS COOPERATIVE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Washington-Oregon Shippers Cooperative, Inc. v. Commissioner
Docket No. 21299-81.
United States Tax Court
T.C. Memo 1987-32; 1987 Tax Ct. Memo LEXIS 32; 52 T.C.M. (CCH) 1406; T.C.M. (RIA) 87032;
January 14, 1987.
Mark J. Rosenblum, for the petitioner.
Henry Thomas Schafer, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioner's Federal income tax in the amounts of $801 and $1,697 for the taxable years 1977 and 1978,…
2Cases cited5 opinions
- St. Louis Bank for Cooperatives v. United StatesUnited States Court of Claims · 1980
- Farm Service Cooperative v. CommissionerUnited States Tax Court · 1978
- Farm Service Cooperative v. Commissioner of Internal Revenue, National Council of Farmer Cooperatives, AmicusCourt of Appeals for the Eighth Circuit · 1980
- Illinois Grain Corp. v. CommissionerUnited States Tax Court · 1986
- Cotter and Company and Subsidiaries v. The United StatesCourt of Appeals for the Federal Circuit · 1985
3Cited by2 opinions
- CF Industries, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1993
- Cf Industries, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993