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UNITED GROCERS, LTD. v. UNITED STATES

No. 17510.

308 F.2d 634 (1962)

UNITED GROCERS, LTD., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

October 9, 1962.

Attorney(s) appearing for the Case

Samuel Taylor, Robert M. Winokur, Charles deYoung Elkus, Jr., and Robert C. Elkus, San Francisco, Cal., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, and Earl J. Silbert, Attys., Dept. of Justice, Washington, D. C., Cecil F. Poole, U. S. Atty., and Richard L. Carico, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before CHAMBERS and HAMLIN, Circuit Judges, and JAMESON, District Judge.

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...

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