Legal Opinion
United States v. Mississippi Chemical Corp.
Supreme Court of the United States
Decided March 6, 1972No. 70-52PublishedCited by 79 opinions
1Opinion of the CourtJustice Marshauu
Mississippi Chemical Corp. and Coastal Chemical Corp. (hereinafter taxpayers) instituted this action for a tax refund in the United States District Court for the Southern District of Mississippi. Both taxpayers are "cooperative associations” within the meaning of § 15 of the Agricultural Marketing Act, 46 Stat. 18, as amended, 12 U. S. C. § 1141 j, and thus qualify for membership in one of the 12 “Banks for Cooperatives” (hereinafter Bank(s)) established by the Farm Credit Act of 1933, 48 Stat. 257, as amended, 12 U. S. C. § 1134 et seq. Since their principal places of business are located in…
2Cases cited7 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Frost v. Corporation Comm'n of Okla.Supreme Court of the United States · 1929
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- Penn Yan Agway Cooperative, Inc. v. The United StatesUnited States Court of Claims · 1969
- M. F. A. Central Cooperative v. BookwalterCourt of Appeals for the Eighth Circuit · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Memphis Bank & Trust Co. v. GarnerSupreme Court of the United States · 1983
- Seligman v. CommissionerUnited States Tax Court · 1985
- The Colorado Springs National Bank, a National Banking Association v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1982
74 more not listed; retrieve them via the Exa API.