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DES MOINES COUNTY FARM SERVICE CO. v. UNITED STATES

Civ. No. 8-2355-C-2.

324 F.Supp. 1216 (1971)

DES MOINES COUNTY FARM SERVICE COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Iowa, C. D.

January 22, 1971.

Attorney(s) appearing for the Case

Elmer M. Jones and Robert J. Crane, Burlington, Iowa, and John W. Carty, Winfield, Iowa, for plaintiff.

Allen L. Donielson, U. S. Atty., Claude H. Freeman, Asst. U. S. Atty., Donald R. Anderson, and Lawrence J. Ross, Attys., Department of Justice, Washington, D. C., for defendant.

MEMORANDUM AND ORDER

STEPHENSON, Chief Judge.

Section 1382(b) (1) of the Internal Revenue Code of 1954 is part of Subchapter T relating to the taxation of cooperatives and their patrons.1 It provides that the taxable income of all cooperatives (with exceptions not applicable here) shall not include amounts paid or allocated as patronage dividends. This action for refund of corporate income taxes presents the narrow and perhaps...

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