Legal Opinion
United Grocers, Ltd. v. United States
District Court, N.D. California
Decided August 10, 1960No. 38411PublishedCited by 24 opinions
1Opinion of the Court
SWEIGERT, District Judge.
This is a suit brought by plaintiff, United Grocers, Ltd., against defendant, United States of America, to recover income taxes amounting to $77,736.49, with $16,191.55 interest, which, plaintiff contends, were improperly determined by the Collector of Internal Revenue to be income tax payable for the year 1954.
The Collector assessed the tax upon the ground that certain payments received by the corporation from its members in that year were payments in return for corporate services rendered to its members and, therefore, taxable income, as distinguished from what…
2Cases cited32 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Brown Shoe Co. v. CommissionerSupreme Court of the United States · 1950
- Van Vlaanderen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Automobile Club of Michigan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
27 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United Grocers, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- In Re Cloverleaf Farmer's CooperativeUnited States Bankruptcy Court, D. South Dakota · 1990
- Washington Athletic Club v. United States of America, Washington Athletic Club v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- James Hotel Co. v. CommissionerUnited States Tax Court · 1962
- Oakland Hills Country Club v. CommissionerUnited States Tax Court · 1980
19 more not listed; retrieve them via the Exa API.