1. Home
  2. Browse Decisions
  3. T.C.
  4. 68 T.C.
  5. 68 T.C. 651 (1977)
 

OKLAHOMA FARMERS UNION v. COMMISSIONER

Docket No. 4584-74.

68 T.C. 651 (1977)

OKLAHOMA STATE UNION OF THE FARMERS EDUCATIONAL AND COOPERATIVE UNION OF AMERICA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 1, 1977.

Attorney(s) appearing for the Case

Jon H. Trudgeon and Donald R. Philbin, for the petitioner.

Michael J. O'Brien, for the respondent.

IRWIN, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

                 Year                      Deficiency

                 1970 .............       $312,290.59
                 1971 .............         40,305.19

After a concession by petitioner regarding a short-term capital gain, the only issue remaining is whether petitioner was a mutual insurance company entitled to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases