Eugene Fruit Growers Asso. v. Commissioner
United States Board of Tax Appeals
Where petitioner, incorporated under the general laws of Oregon, is shown to have been organized to market farm products for producers on a cooperative basis, processing and manufacturing as well as selling such products under contracts with grower-members owning substantially all of its stock, and its so-called "commercial departments" were operated as an incident of this primary purpose and in order to increase efficiency by facilitating the marketing of its products and…
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Where petitioner, incorporated under the general laws of Oregon, is shown to have been organized to market farm products for producers on a cooperative basis, processing and manufacturing as well as selling such products under contracts with grower-members owning substantially all of its stock, and its so-called "commercial departments" were operated as an incident of this primary purpose and in order to increase efficiency by facilitating the marketing of its products and reducing the cost of necessary operations, held, petitioner is a farmers' association organized and operated on a…
1Opinion of the Court
EUGENE FRUIT GROWERS ASSOCIATION, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Eugene Fruit Growers Asso. v. Commissioner
Docket No. 87425.
United States Board of Tax Appeals
37 B.T.A. 993; 1938 BTA LEXIS 960;
June 1, 1938, Promulgated
Where petitioner, incorporated under the general laws of Oregon, is shown to have been organized to market farm products for producers on a cooperative basis, processing and manufacturing as well as selling such products under contracts with grower-members owning substantially all of its stock, and its so-called "commercial departments"…
2Cases cited6 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Fruit Growers Supply Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- Central Co-operative Oil Asso. v. CommissionerUnited States Board of Tax Appeals · 1935
- Farmers Union Cooperative Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- Warner Sugar Refining Co. v. CommissionerUnited States Board of Tax Appeals · 1926
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