Legal Opinion
Peoples Gin Co., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 14, 1941No. 9657PublishedCited by 17 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The petitioner, Peoples Gin Company, Inc., a Mississippi corporation, was organized in July, 1933, for the purpose of carrying on a public cotton ginning business. The stock of the corporation was owned by six farmers, each of whom held fifteen shares. The six stockholders and other cotton farmers patronized the gin, and in the 1933 ginning season the company ginned 2,652 bales of -cotton. Of this number 1,-794 bales were ginned for stockholders, and 858 bales were ginned for other customers. Without distinction the stockholder and non-stockholder patrons were charged…
2Cases cited10 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Lincoln Nat. Bank v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Uniform Printing & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- FRUIT GROWERS'SUPPLY CO. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1932
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Central Igualdad, Inc. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1961
- Bell Bakeries, Inc. v. Jefferson Standard Life InsuranceSupreme Court of North Carolina · 1957
- Colony Farms Cooperative Dairy, Inc. v. CommissionerUnited States Tax Court · 1951
- Mississippi Valley Portland Cement Company v. United StatesCourt of Appeals for the Fifth Circuit · 1969
12 more not listed; retrieve them via the Exa API.