Legal Opinion
Consumers Credit Rural Electric Cooperative Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 2, 1963No. 14936PublishedCited by 15 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The petitioner, Consumers Credit Rural Electric Cooperative Corporation, sought a redetermination by the Tax Court of an income tax deficiency determined by the Commissioner for 1957. The material facts, which are not in dispute, are as follows.
The petitioner is a corporation organized under the Kentucky Rural Electrification Enabling Act, Chapter 279 of the Kentucky Revised Statutes. It is a non-stock, non-profit corporation whose membership consists of other rural electric cooperative corporations organized ini Kentucky under the same statute. The…
2Cases cited12 opinions
- Helvering v. WoodSupreme Court of the United States · 1940
- Dobkin v. CommissionerUnited States Tax Court · 1950
- Gooding Amusement Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1956
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Ethel A. Doll v. Seldon R. GlennCourt of Appeals for the Sixth Circuit · 1956
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
- Miele v. CommissionerUnited States Tax Court · 1971
- Foresun, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
- Moughon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1964
- Allen Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
10 more not listed; retrieve them via the Exa API.