Legal Opinion
Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided April 14, 1982No. 81-1692PublishedCited by 14 opinions
1Opinion of the Court
HENLEY, Circuit Judge.
This appeal originates in a refund suit filed in 1971 to recover certain taxes paid in 1963 by plaintiff Land O’Lakes, Inc., a Minnesota cooperative. The district court’s decision in 1973 holding plaintiff exempt under 26 U.S.C. § 521 was reversed by this court in 1975 and remanded for resolution of the issues resulting from plaintiff’s nonexempt status. Land O’Lakes, Inc. v. United States, 514 F.2d 134 (8th Cir. 1975), rev’g 362 F.Supp. 1253 (D.C.Minn.1973). On remand, the parties settled all but three issues which were resolved by the district court in favor of…
2Cases cited7 opinions
- Union Equity Cooperative Exchange v. CommissionerUnited States Tax Court · 1972
- Pomeroy Cooperative Grain Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Conway County Farmers Association v. United StatesCourt of Appeals for the Eighth Circuit · 1978
- Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1975
- Linnton Plywood Ass'n v. United StatesDistrict Court, D. Oregon · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Concord Consumers Hous. Coop. v. CommissionerUnited States Tax Court · 1987
- Illinois Grain Corp. v. CommissionerUnited States Tax Court · 1986
- Buckeye Countrymark v. CommissionerUnited States Tax Court · 1994
- Cotter and Company and Subsidiaries v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Twin County Grocers, Inc. v. United StatesUnited States Court of Claims · 1983
9 more not listed; retrieve them via the Exa API.