Legal Opinion
Land O'Lakes, Inc. v. United States
District Court, D. Minnesota
Decided September 11, 1973No. 3-71-Civ-49PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
DEVITT, Judge.
In this civil tax refund action to recover $254,978.74 of income tax and interest paid for the calendar year 1963, the principal issue is whether plaintiff violated § 521 of the Internal Revenue Code of 1954 and thus lost its qualification as a tax exempt organization. If the Court finds Land O’Lakes did not qualify as a tax exempt organization for the year 1963, then numerous secondary issues which relate to deductions disallowed by the government must also be resolved. If the Court finds that Land O’Lakes did qualify as a tax exempt organization for the…
2Cases cited7 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Co-Operative Grain & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- Commissioner of Internal Rev. v. CHICAGO GRAPHIC ARTS F.Court of Appeals for the Seventh Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Land O'Lakes, Inc. v. United StatesDistrict Court, D. Minnesota · 1979