Legal Opinion
Fertile Co-Operative Dairy Ass'n v. Huston
Court of Appeals for the Eighth Circuit
Decided April 26, 1941No. 11853PublishedCited by 5 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
The question presented is whether the business of a farmers’ co-operative marketing association was being conducted in such a manner as to entitle it to tax exemption under section 101 of the Revenue Acts of 1936 and 1938, 26 U.S.C.A. Int.Rev.Code, § 101.
The Commissioner of Internal Revenue denied the association’s claim for exemption and its subsequent claims for refunds, and it then brought suit under 28 U.S.C.A. § 41, to recover the amount of income, excess profits, and capital stock taxes which it had been obliged to pay for the years 1936 to 1939, inclusive. The…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
- NORTHWESTERN JOBBERS'CREDIT BUREAU v. Com'r of Int. Rev.Court of Appeals for the Eighth Circuit · 1930
- Farmers Union Co-Op. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Farmers Co-Operative Co. v. United StatesUnited States Court of Claims · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- United Grocers, Ltd. v. United StatesDistrict Court, N.D. California · 1960
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972