Legal Opinion
Farmers Co-Operative Co. v. United States
United States Court of Claims
Decided May 2, 1938No. 42067PublishedCited by 5 opinions
1Opinion of the Court
GREEN, Judge.
This suit is brought on six claims for refund of taxes alleged by plaintiff to have been overpaid for the years 1923 to 1928, inclusive.
The plaintiff is a co-operative association. The issue in the case is whether it is exempt from taxation on its profits under sections 231 (11) of the Revenue Acts of 1921 and 1924, 42 Stat. 253, 43 Stat. 282, section 231 (12) of the Revenue Act of 1926, 44 Stat. 39, and section 103 (12) of the Revenue Act of 1928, 26 Ü.S.C.A. § 103 note. The parties agree that, if plaintiff is not entitled to exemption as a cooperative organization, its taxes…
2Cases cited2 opinions
- FRUIT GROWERS'SUPPLY CO. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1932
- Central Co-operative Oil Asso. v. CommissionerUnited States Board of Tax Appeals · 1935
3Cited by5 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- United States Ex Rel. Mikes v. StrausDistrict Court, S.D. New York · 1994
- Fertile Co-Operative Dairy Ass'n v. HustonCourt of Appeals for the Eighth Circuit · 1941
- Farmers Union Co-operative Supply Co. v. United StatesUnited States Court of Claims · 1938
- Farmers Union Cooperative Supply Co. v. United StatesUnited States Court of Claims · 1938