Legal Opinion
Affiliated Foods, Inc. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided October 1, 1998No. 14-70039PublishedCited by 4 opinions
1Opinion of the Court
EDITH H. JONES, Circuit Judge:
Affiliated Foods, Inc. (“Affiliated”), the organizational company for a non-exempt cooperative of small grocery stores, instituted the present action for a refund of alleged tax deficiencies for taxable years 1989 and 1990. Following a trial on the merits, the Tax Court found that Affiliated had earned income through its management of certain advertising funds destined for its shareholders. Affiliated has appealed. For the reasons stated below, this court affirms in part, reverses in part, and remands the case to the Tax Court.
I. FACTS
Affiliated operates a…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Krim-Ko Corp. v. CommissionerUnited States Tax Court · 1951
- Justiss Oil Co. v. Kerr-McGee Refining Corp.Court of Appeals for the Fifth Circuit · 1996
- Streber v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
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3Cited by4 opinions
- Affiliated Foods, Inc. v. Comm'rUnited States Tax Court · 2007
- Affiliated Foods, Inc. v. Comm'rUnited States Tax Court · 2007
- Affiliated Foods, Inc., A Corporation v. CommissionerUnited States Tax Court · 2007
- Hyatt Hotels Corporation & Subsidiaries v. CIRCourt of Appeals for the Seventh Circuit · 2026