Legal Opinion
Linnton Plywood Association v. United States
District Court, D. Oregon
Decided October 30, 1964No. Civ. 62-357PublishedCited by 7 opinions
1Opinion of the Court
SOLOMON, Chief Judge.
Plaintiff, Linnton Plywood Association, filed this action for a refund of $299,968.52 in federal income taxes and interest for the tax years ending March 31, 1958, and March 31, 1959, which it asserts was erroneously paid.
Ever since its organization in 1951, plaintiff has operated as a nonprofit workers’ cooperative association under Oregon law, presently the Oregon Cooperative Corporation Act. [ORS chapter 62]. The ownership of common stock is a condition for membership, and each of the 193 members in the cooperative owned one share of stock. Each member is entitled to…
2Cases cited2 opinions
- 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
3Cited by7 opinions
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- Puget Sound Plywood, Inc. v. CommissionerUnited States Tax Court · 1965
- Linnton Plywood Ass'n v. United StatesDistrict Court, D. Oregon · 1976
- Lane Electric Cooperative, Inc. v. Department of RevenueOregon Tax Court · 1987
- CF Indus. v. CommissionerUnited States Tax Court · 1994
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