Legal Opinion
Producers' Creamery Co. v. United States
Court of Appeals for the Fifth Circuit
Decided January 21, 1932No. 6210PublishedCited by 10 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
Appellant, a corporation organized under the general corporation laws of Texas as a dairy and creamery company, with a capital stock of $20,000 paid in, paid substantial income taxes in 1924 and 1925. Its claim for refund on the ground that it was a co-operative farmers’ organization doing business in accordance with section 231 of the Revenue Acts of 1924 and 1926 (26 USCA § 982 and note), and therefore exempt from taxation, was allowed and paid on October 16, 1928. The money had no sooner been paid than the government demanded it back on the ground that it had…
2Cases cited6 opinions
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Heiner v. Colonial Trust Co.Supreme Court of the United States · 1927
- NORTHWESTERN JOBBERS'CREDIT BUREAU v. Com'r of Int. Rev.Court of Appeals for the Eighth Circuit · 1930
- Insurance & Title Guarantee Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- RIVERDALE CO-OP. CREAMERY ASS'N v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Janeway v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Water Quality Association Employees' Benefit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Co-Operative Grain & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
- Hartwell Mills v. RoseCourt of Appeals for the Fifth Circuit · 1932
5 more not listed; retrieve them via the Exa API.