Legal Opinion
Consumer-Farmer Milk Cooperative, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 27, 1950No. 9, Docket 21617PublishedCited by 26 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The question presented by this appeal is whether the petitioner is exempt from liability for income tax under section 101(8) of the Internal Revenue Code, 26 U.S.C.A. § 101(8). If it is, section 727a of the Code, 26 U.S.C.A. § 727(a), grants exemption from excess profits tax. The Tax Court held it was not exempt under section 101(8) and accordingly determined the deficiencies now under review, $439.41 in declared value excess profits tax and $23,-821.32 in excess profits tax. They are admittedly correct if denial of exemption was right. The year involved is the taxable…
2Cases cited15 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Commissioner of Internal Revenue v. OrtonCourt of Appeals for the Sixth Circuit · 1949
- Willingham, Collector of Internal Revenue v. Home Oil MillCourt of Appeals for the Fifth Circuit · 1950
10 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- Parker v. CommissionerCourt of Appeals for the Eighth Circuit · 1966
- People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Evanston-North Shore Board of Realtors v. United StatesUnited States Court of Claims · 1963
- Contracting Plumbers Cooperative Restoration Corporation v. United StatesCourt of Appeals for the Second Circuit · 1974
21 more not listed; retrieve them via the Exa API.