Clover Farm Stores Corp. v. Commissioner
United States Tax Court
Petitioner, whose stockholder-members were wholesale grocers, was organized to administer a system of merchandising in the food and grocery field which would enable wholesalers and their retail customers to meet chain store competition. Under the plan agreements were entered into between petitioner and the wholesalers, and between the wholesalers and retailers in their territories.
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Petitioner, whose stockholder-members were wholesale grocers, was organized to administer a system of merchandising in the food and grocery field which would enable wholesalers and their retail customers to meet chain store competition. Under the plan agreements were entered into between petitioner and the wholesalers, and between the wholesalers and retailers in their territories. Amounts paid by wholesalers for services under petitioner-wholesaler agreements were substantially equivalent to amounts paid by retailers to wholesalers under wholesaler-retailer agreements, but services rendered…
1Opinion of the Court
Clover Farm Stores Corporation (an Ohio Corporation), Petitioner, v. Commissioner of Internal Revenue, Respondent
Clover Farm Stores Corp. v. Commissioner
Docket No. 30304
United States Tax Court
17 T.C. 1265; 1952 U.S. Tax Ct. LEXIS 280;
February 6, 1952, Promulgated
Petitioner, whose stockholder-members were wholesale grocers, was organized to administer a system of merchandising in the food and grocery field which would enable wholesalers and their retail customers to meet chain store competition. Under the plan agreements were entered into between petitioner and the wholesalers, and between the…
2Cases cited6 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Uniform Printing & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Co-Operative Oil Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Colony Farms Cooperative Dairy, Inc. v. CommissionerUnited States Tax Court · 1951
- Farmers' Union Co-Op. Ass'n v. CommissionerUnited States Board of Tax Appeals · 1928
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