Legal Opinion
Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided April 30, 1975No. 74-1100PublishedCited by 10 opinions
1Opinion of the Court
BRIGHT, Circuit Judge.
In this action, Land O’Lakes, a cooperative corporation, seeks a refund of income taxes in the sum of $254,978.74 (including interest) which it paid under a deficiency assessment for the year 1963. This deficiency arose because the Government revoked Land O’Lakes’ status as an exempt farmers’ cooperative under § 521 of the Internal Revenue Code, 26 U.S.C. § 521 (1970), for its operations during calendar year 1963. The district court ruled in taxpayer’s favor and granted the refund. Land O’Lakes, Inc. v. United States, 362 F.Supp. 1253 (D.Minn.1973). The Government brings…
2Cases cited9 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Taft v. CommissionerSupreme Court of the United States · 1938
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Co-Operative Grain & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
- Farmers Union Co-Op. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Youngbear v. BrewerDistrict Court, N.D. Iowa · 1976
- Farm Service Cooperative v. Commissioner of Internal Revenue, National Council of Farmer Cooperatives, AmicusCourt of Appeals for the Eighth Circuit · 1980
- Buckeye Countrymark v. CommissionerUnited States Tax Court · 1994
- Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- West Central Cooperative v. United StatesCourt of Appeals for the Eighth Circuit · 1985
5 more not listed; retrieve them via the Exa API.