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LAND O'LAKES, INC. v. UNITED STATES

Civ. No. 3-71-49.

470 F.Supp. 238 (1979)

LAND O'LAKES, INC., formerly Land O'Lakes Creameries, Inc., a Minnesota corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota, Third Division.

May 17, 1979.

Attorney(s) appearing for the Case

Irving Clark, Harold Jordan, Doherty, Rumble & Butler, St. Paul, Minn., and Richard H. Magnuson, Minneapolis, Minn., for plaintiff.

Andrew W. Danielson, U. S. Atty., John M. Lee, Asst. U. S. Atty., Minneapolis, Minn., and D. Patrick Mullarkey, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM & ORDER

DEVITT, Chief Judge.

This action is brought by plaintiff taxpayer, Land O'Lakes, a Minnesota cooperative, for refund of income taxes paid in 1963. Plaintiff is a "non-exempt cooperative," a status which allows it to deduct "patronage dividends" from its gross earnings, subject to the restrictions of Subchapter T of the Internal Revenue Code. See 26 U.S.C. §§ 1381-88 (1976). Patronage dividends, simply stated, are dividends...

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