Legal Opinion
Farmers Grain Marketing Terminal (AAL) v. United States
District Court, N.D. Mississippi
Decided June 20, 1977No. GC 75-121-KPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION
KEADY, Chief Judge.
In this tax refund suit based upon 28 U.S.C. § 1346(a), plaintiff, Farmers Grain Marketing Terminal (AAL), a Mississippi corporation with its principal place of business at Greenville, sues the United States for recovery of income tax deficiencies assessed by the Commissioner of Internal Revenue for the years 1971 and 1972, which were paid under protest.
The record before the court is presented upon stipulated facts, the parties disagreeing only as to the law applicable thereto.
I
Plaintiff, organized as an agricultural association under Mississippi law,…
2Cases cited5 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Colgate-Palmolive-Peet Co. v. United StatesSupreme Court of the United States · 1944
- United States v. Foster Lumber Co.Supreme Court of the United States · 1976
- Joseph L. Holloman and Ruth Ann Holloman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
- Helena Cotton Oil Co. v. CommissionerUnited States Tax Court · 1973
3Cited by5 opinions
- Associated Milk Producers, Inc. v. CommissionerUnited States Tax Court · 1977
- Chicago Title & Trust Co. v. Department of RevenueAppellate Court of Illinois · 1986
- Farm Bureau Services, Inc. v. United StatesDistrict Court, W.D. Michigan · 1982
- Associated Milk Producers, Inc. v. CommissionerUnited States Tax Court · 1977
- Farmers Grain Marketing Terminal v. United StatesCourt of Appeals for the Fifth Circuit · 1980