Legal Opinion
United States v. Omaha Live Stock Traders Exchange, Apppellee
Court of Appeals for the Eighth Circuit
Decided October 13, 1966No. 18271_1PublishedCited by 5 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
This is an appeal by the Government from final judgment awarding taxpayer, Omaha Live Stock Traders Exchange, judgment for $10,068.13 for refund of income taxes and interest assessed to and paid by the taxpayer for the years 1953 through 1957. Jurisdiction is established under 28 U.S.C.A. § 1346. Taxpayer filed a timely claim for refund; payment was denied and this suit was brought within the time allowed by law. The basic issue before the trial court was whether the taxpayer is exempt from income taxation for the years in controversy as a business league under…
2Cases cited13 opinions
- Commissioner v. TellierSupreme Court of the United States · 1966
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Associated Industries v. CommissionerUnited States Tax Court · 1946
- Retailers Credit Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Crooks v. Kansas City Hay Dealers' Ass'nCourt of Appeals for the Eighth Circuit · 1929
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3Cited by5 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- American Plywood Association v. United StatesDistrict Court, W.D. Washington · 1967
- Land O'Lakes, Inc. v. United StatesDistrict Court, D. Minnesota · 1973
- Builders' Exchange of Texas, Inc. v. CommissionerUnited States Tax Court · 1972
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967