Legal Opinion
Farmers Cooperative Co. v. Birmingham
District Court, N.D. Iowa
Decided October 8, 1949No. Civ. 537PublishedCited by 51 opinions
1Opinion of the Court
GRAVEN, District Judge.
Suit by a taxpayer for refund of federal income, excess profits and declared value excess profits taxes and interest thereon paid pursuant to a deficiency assessment by the defendant Collector against the taxpayer for the fiscal year of the taxpayer ending October 31st, 1944, involving the question of the exclusion of a patronage dividend from the taxable income of the taxpayer. This action was originally brought in the Southern District of Iowa. It was transferred to this District under the provisions of Section 1404(a) of the Revised Judicial Code, 28 U.S.C.A.
Plaintiff…
2Cases cited166 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
161 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- Pomeroy Coop. Grain Co. v. CommissionerUnited States Tax Court · 1958
- Pomeroy Cooperative Grain Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- United States v. Mississippi Chemical CompanyCourt of Appeals for the Fifth Circuit · 1964
- St. Louis Bank for Cooperatives v. United StatesUnited States Court of Claims · 1980
46 more not listed; retrieve them via the Exa API.