Legal Opinion
Co-Operative Grain & Supply Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 27, 1969No. 19267PublishedCited by 26 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
This case is before us on petition to review a decision of the Tax Court sustaining deficiencies and penalties assessed against Co-Operative Grain & Supply Co., (taxpayer) for income taxes for the years 1958, 1959, 1960 and 1961.
Taxpayer is a marketing and purchasing farmers’ cooperative organization, having capital stock, dealing in grain and farm supplies. It is incorporated under Nebraska law and has its office and principal place of business at Rose-land, Nebraska. During the years in question there were more than 300 producers owning stock issued by taxpayer.…
2Cases cited18 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- 62 Cases of Jam v. United StatesSupreme Court of the United States · 1951
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
13 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Great Rivers Cooperative Of Southeastern Iowa v. Farmland Industries, Inc.Court of Appeals for the Eighth Circuit · 1999
- Rubber Research, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1970
- Commissioner v. Estate of DonnellCourt of Appeals for the Fifth Circuit · 1969
- B. Rosenberg & Sons, Inc. v. St. James Sugar Cooperative, Inc.District Court, E.D. Louisiana · 1976
- Land O'lakes, Inc., Formerly Land O'Lakes Creameries, Inc., a Minnesota Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1975
21 more not listed; retrieve them via the Exa API.