Legal Opinion
United Grocers, Ltd. v. United States
Court of Appeals for the Ninth Circuit
Decided October 9, 1962No. 17510_1PublishedCited by 43 opinions
1Opinion of the Court
JAMESON, District Judge. .
This is a suit for refund of corporation income tax for the year 1954. Appellant is a cooperative nonprofit, membership California corporation, formed as a buying, marketing and service organization for its members. The question presented is whether monthly payments by taxpayer’s members, together with initiation, transfer and withdrawal fees, are contributions to capital under section 118(a) of the Internal Revenue Code of 1954 and Treasury Regulations issued pursuant thereto, 1 as appellant contends, or payments for services and therefore includable within…
2Cases cited22 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Commissioner v. HansenSupreme Court of the United States · 1959
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
17 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- United States v. Chicago, Burlington & Quincy RailroadSupreme Court of the United States · 1973
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- Hayutin v. CommissionerCourt of Appeals for the Tenth Circuit · 1974
- Eckstein v. United StatesUnited States Court of Claims · 1971
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
38 more not listed; retrieve them via the Exa API.