Legal Opinion
Iberia Sugar Cooperative, Inc. v. United States
District Court, W.D. Louisiana
Decided September 6, 1972No. Civ. A. No. 15528PublishedCited by 2 opinions
1Opinion of the Court
HUNTER, Judge:
This suit seeks the refund of federal income taxes and interest paid by Iberia Sugar Cooperative, Inc., pursuant to an assessment made by the Internal Revenue Service against Iberia Sugar Cooperative, Inc., for additional federal income taxes and interest for the fiscal years ended March 31, 1963, and March 31, 1964.
QUESTION PRESENTED
Whether the disputed portion of the patronage dividends distributed by taxpayer to its member patrons, which portion was attributable to the non-member tenants’ shares of the sugar cane crop, constitutes excludible patronage dividends which may be…
2Cases cited3 opinions
- Pomeroy Cooperative Grain Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- United States v. Mississippi Chemical CompanyCourt of Appeals for the Fifth Circuit · 1964
- Smith & Wiggins Gin, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
3Cited by2 opinions
- St. Louis Bank for Cooperatives v. United StatesUnited States Court of Claims · 1980
- Iberia Sugar Cooperative, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1973