Legal Opinion
Conway County Farmers Association v. United States
Court of Appeals for the Eighth Circuit
Decided December 6, 1978No. 78-1198PublishedCited by 23 opinions
1Opinion of the Court
MARKEY, Chief Judge,
U. S. Court of Customs and Patent Appeals.
Appeal by plaintiff, Conway County Farmers Association (CCFA), from summary judgment of the District Court for the Eastern District of Arkansas (The Honorable Myron H. Bright, Circuit Judge, sitting by designation) favoring the United States (government), and dismissing with prejudice CCFA’s complaint for refund of federal income taxes of $8,020.31, plus interest, paid for fiscal years 1970 and 1971. 1 CCFA, a nonexempt cooperative, was denied deduction of patronage dividends because it did more than 50% of its business with…
2Cases cited10 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Crane v. CommissionerSupreme Court of the United States · 1947
- United States v. CorrellSupreme Court of the United States · 1967
- Hassett v. WelchSupreme Court of the United States · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Sam ZIMMERMAN, Plaintiff-Appellant, v. NORTH AMERICAN SIGNAL COMPANY, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1983
- West v. BerglandCourt of Appeals for the Eighth Circuit · 1979
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- United States v. Gary John EklundCourt of Appeals for the Eighth Circuit · 1984
- United States v. Ned WalkerCourt of Appeals for the Eighth Circuit · 2005
18 more not listed; retrieve them via the Exa API.