Legal Opinion
RIVERDALE CO-OP. CREAMERY ASS'N v. Commissioner of Int. Rev.
Court of Appeals for the Ninth Circuit
Decided April 6, 1931No. 6242PublishedCited by 16 opinions
1Opinion of the Court
RUDKIN, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals determining deficiencies in income and profit taxes for the years 1920 and 1921, and denying a claim for exemptions under section 231 (11) of the’ Revenue Act of 1918 (40 Stat. 1076) and section 231 (11) of the Revenue Act of 1921 (42 Stat. 253), which provide, in identical language, that the following organizations shall be exempt from taxation:
“(11) Farmers’, fruit growers’, or like associations, organized and operated as sales agents for the purpose of marketing the products of members and turning…
2Cases cited11 opinions
- Shwab v. DoyleSupreme Court of the United States · 1922
- Wisconsin RR Comm. v. C., B. & QRR CO.Supreme Court of the United States · 1922
- Hamilton v. RathboneSupreme Court of the United States · 1899
- Russell v. United StatesSupreme Court of the United States · 1929
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- Sun-Herald Corporation v. DugganCourt of Appeals for the Second Circuit · 1934
- Uniform Printing & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
11 more not listed; retrieve them via the Exa API.