Van De Steeg v. Commissioner
United States Tax Court
Petitioners are dairy farmers who market their milk production in the Puget Sound area. Since 1951 the marketing of milk in that area has been regulated by the Puget Sound Federal Milk Marketing Order which was promulgated pursuant to, and derives its statutory authority from, the Agricultural Marketing Agreement Act of 1937, as amended in 1965. On several occasions during the years 1967 through 1970 petitioners purchased an intangible asset, commonly referred to as a "class…
Read the full summary
Petitioners are dairy farmers who market their milk production in the Puget Sound area. Since 1951 the marketing of milk in that area has been regulated by the Puget Sound Federal Milk Marketing Order which was promulgated pursuant to, and derives its statutory authority from, the Agricultural Marketing Agreement Act of 1937, as amended in 1965. On several occasions during the years 1967 through 1970 petitioners purchased an intangible asset, commonly referred to as a "class I milk base," which was used by them in their business. As a result of these purchases, petitioners claimed deductions…
1Opinion of the Court
Gerrit Van de Steeg and Eileen G. Van de Steeg, Petitioners v. Commissioner of Internal Revenue, Respondent
Van De Steeg v. Commissioner
Docket Nos. 4934-71, 4470-72
United States Tax Court
60 T.C. 17; 1973 U.S. Tax Ct. LEXIS 152; 60 T.C. No. 3;
April 2, 1973, Filed
Decisions will be entered under Rule 50.
Petitioners are dairy farmers who market their milk production in the Puget Sound area. Since 1951 the marketing of milk in that area has been regulated by the Puget Sound Federal Milk Marketing Order which was promulgated pursuant to, and derives its statutory authority from, the Agricultural…
2Cases cited15 opinions
- Merrill v. CommissionerUnited States Tax Court · 1963
- Nachman v. Commissioner of Internal Revenue. Tobias v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Nachman v. CommissionerUnited States Tax Court · 1949
- Kwtx Broadcasting Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- KWTX Broadcasting Co. v. CommissionerUnited States Tax Court · 1959
10 more not listed; retrieve them via the Exa API.