Home/Eighth Circuit/Bradgate Cooperative Exchange v. Commissioner of Internal Revenue. Minburn Cooperative Elevator v. Commr. Of Int. Rev. Farmers Coop. Elevator Co. v. Commr. Of Int. Rev. Alleman Coop. Company v. Commr. Of Int. Rev. Alta Cooperative Elevator v. Commr. Of Int. Rev. Superior Coop. Elevator Co. v. Commr. Of Int. Rev. Long Rock Coop. Exchange v. Commr. Of Int. Rev. Farmers Coop. Elevator v. Commr. Of Int. Rev. (Two Cases). Farmers Coop. Company v. Commr. Of Int. Rev

Bradgate Cooperative Exchange v. Commissioner of Internal Revenue. Minburn Cooperative Elevator v. Commr. Of Int. Rev. Farmers Coop. Elevator Co. v. Commr. Of Int. Rev. Alleman Coop. Company v. Commr. Of Int. Rev. Alta Cooperative Elevator v. Commr. Of Int. Rev. Superior Coop. Elevator Co. v. Commr. Of Int. Rev. Long Rock Coop. Exchange v. Commr. Of Int. Rev. Farmers Coop. Elevator v. Commr. Of Int. Rev. (Two Cases). Farmers Coop. Company v. Commr. Of Int. Rev

291 F.2d 753
CourtCourt of Appeals for the Eighth Circuit
DecidedJune 19, 1961
Docket16518-16527
StatusPublished

This text of 291 F.2d 753 (Bradgate Cooperative Exchange v. Commissioner of Internal Revenue. Minburn Cooperative Elevator v. Commr. Of Int. Rev. Farmers Coop. Elevator Co. v. Commr. Of Int. Rev. Alleman Coop. Company v. Commr. Of Int. Rev. Alta Cooperative Elevator v. Commr. Of Int. Rev. Superior Coop. Elevator Co. v. Commr. Of Int. Rev. Long Rock Coop. Exchange v. Commr. Of Int. Rev. Farmers Coop. Elevator v. Commr. Of Int. Rev. (Two Cases). Farmers Coop. Company v. Commr. Of Int. Rev) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Bradgate Cooperative Exchange v. Commissioner of Internal Revenue. Minburn Cooperative Elevator v. Commr. Of Int. Rev. Farmers Coop. Elevator Co. v. Commr. Of Int. Rev. Alleman Coop. Company v. Commr. Of Int. Rev. Alta Cooperative Elevator v. Commr. Of Int. Rev. Superior Coop. Elevator Co. v. Commr. Of Int. Rev. Long Rock Coop. Exchange v. Commr. Of Int. Rev. Farmers Coop. Elevator v. Commr. Of Int. Rev. (Two Cases). Farmers Coop. Company v. Commr. Of Int. Rev, 291 F.2d 753 (8th Cir. 1961).

Opinion

291 F.2d 753

61-2 USTC P 9557, 61-2 USTC P 9558

BRADGATE COOPERATIVE EXCHANGE, Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE.
MINBURN COOPERATIVE ELEVATOR, Petitioner.
v.
COMMR. OF INT. REV.
FARMERS COOP. ELEVATOR CO., Petitioner
v.
COMMR. OF INT. REV.
ALLEMAN COOP. COMPANY, Petitioner
v.
COMMR. OF INT. REV.
ALTA COOPERATIVE ELEVATOR, Petitioner,
v.
COMMR. OF INT. REV.
SUPERIOR COOP. ELEVATOR CO., Petitioner,
v.
COMMR. OF INT. REV.
LONG ROCK COOP. EXCHANGE, Petitioner,
v.
COMMR. OF INT. REV.
FARMERS COOP. ELEVATOR, Petitioner
v.
COMMR. OF INT. REV. (two cases).
FARMERS COOP. COMPANY, Petitioner
v.
COMMR. OF INT. REV.

Nos. 16518-16527.

United States Court of Appeals Eighth Circuit.

June 19, 1961.

The Tax Court of the United States.

Rolland E. Grefe and James M. Stewart, Des Moines, Iowa, for petitioners.

Hart H. Spiegel, Charles P. Dugan, Charles K. Rice and Lee A. Jackson, Washington, D.C., for respondent.

PER CURIAM.

Pursuant to stipulation to abide by decisions in Pomeroy Cooperative Grain Co. v. Commissioner, 8 Cir., 288 F.2d 326, decisions of Tax Court affirmed as to issues arising out of storage of grain by CCC, etc., and reversed and remanded as to storage profits by members included in patronage dividend allocations made.

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Related

Pomeroy Cooperative Grain Company v. Commissioner of Internal Revenue
288 F.2d 326 (Eighth Circuit, 1961)

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291 F.2d 753, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bradgate-cooperative-exchange-v-commissioner-of-internal-revenue-minburn-ca8-1961.