Legal Opinion
Farmers Union Co-Op. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 17, 1937No. 10772PublishedCited by 21 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is a petition to review a determination of the Board of Tax Appeals that pctitioner is not exempt from income taxation for the year 1928. Petitioner made no return for taxation. The Commissioner assessed a tax and a penalty for failure to' make return. Petitioner contended it was not subject to taxation because it was a farmers’ co-operative association within section 103 (12) of the Revenue Act of 1928 (45 Stat. 791, 812, 813 [26 U.S.C.A. § 103 note]) which exempts such organizations. The Board sustained the Commissioner.
Petitioner presents here four issues: (1)…
2Cases cited17 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Corliss v. BowersSupreme Court of the United States · 1930
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Weiss v. WeinerSupreme Court of the United States · 1929
12 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Homan Mfg. Co., Inc. v. H. A. LongCourt of Appeals for the Seventh Circuit · 1957
- Doll v. CommissionerCourt of Appeals for the Eighth Circuit · 1945
- Co-Operative Grain & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
- United Grocers, Ltd. v. United StatesDistrict Court, N.D. California · 1960
16 more not listed; retrieve them via the Exa API.