Consumer-Farmer Milk Co-op., Inc. v. Commissioner
United States Tax Court
Petitioner was organized under section 5 of the New York Cooperative Corporation law for the distribution to consumers of milk and other products. Petitioner claims that it is exempt from tax under section 101 (8) of the Internal Revenue Code as a civic league not organized for profit, but operating exclusively for the promotion of social welfare. Held, that petitioner does not qualify as a tax exempt corporation.
1Opinion of the Court
Consumer-Farmer Milk Cooperative, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Consumer-Farmer Milk Co-op., Inc. v. Commissioner
Docket No. 17045
United States Tax Court
13 T.C. 150; 1949 U.S. Tax Ct. LEXIS 117;
August 2, 1949, Promulgated
Decision will be entered under Rule 50.
Petitioner was organized under section 5 of the New York Cooperative Corporation law for the distribution to consumers of milk and other products. Petitioner claims that it is exempt from tax under section 101 (8) of the Internal Revenue Code as a civic league not organized for profit, but operating…
2Cases cited4 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Industrial Addition Asso. v. CommissionerUnited States Tax Court · 1942
- Consumer-Farmer Milk Co-op., Inc. v. CommissionerUnited States Tax Court · 1949
- Consumer-Farmer Milk Cooperative, Inc. v. CommissionerUnited States Tax Court · 1949