Legal Opinion
Laurie W. Tomlinson, District Director of Internal Revenue for the District of Florida v. Herbert S. Massey and Sallie E. Massey, His Wife
Court of Appeals for the Fifth Circuit
Decided September 25, 1962No. 19169_1PublishedCited by 7 opinions
1Opinion of the Court
DeVANE, District Judge.
The facts in this case were in large part stipulated and are not in controversy. The record shows that one of plaintiffs below, Herbert S. Massey, hereinafter referred to as taxpayer, is a citrus grower residing in Pasco County, Florida. He participated in the organization of Pasco Packing Association on June 30, 1936, and Pasco Growers Cooperative in 1943.
Pasco Packing Association was an agricultural marketing cooperative. It handled citrus fruit of its members for processing, packing, marketing and selling the fruit grown by its members who were also its patrons. At…
2Cases cited10 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Hort v. CommissionerSupreme Court of the United States · 1941
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3Cited by7 opinions
- Wilson Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Agway, Inc. v. United StatesUnited States Court of Claims · 1975
- Greenvine Corp. v. CommissionerUnited States Tax Court · 1963
- William L. Raley and Thelma C. Raley v. United StatesCourt of Appeals for the Fifth Circuit · 1974
- Greenvine Corp. v. CommissionerUnited States Tax Court · 1963
2 more not listed; retrieve them via the Exa API.