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Pomeroy Cooperative Grain Co v Commissioner of International Revenue     11

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Land O'Lakes Inc v United States	675 F2d 988	United States Court of Appeals, Eighth Circuit	United States	14 Apr 1982	WorldLII		2
Farm Service Cooperative v Commissioner of Internal Revenue	619 F2d 718	United States Court of Appeals, Eighth Circuit	United States	19 May 1980	WorldLII
Bradgate Cooperative Exchange v Commissioner of Internal Revenue	291 F2d 753	United States Court of Appeals, Eighth Circuit	United States	19 Jun 1961	WorldLII
Iberia Sugar Cooperative Inc v United States	480 F2d 548	United States Court of Appeals, Fifth Circuit	United States	29 May 1973	WorldLII		1
Mississippi Valley Portland Cement Co v United States	[1969] USCA5 682	United States Court of Appeals, Fifth Circuit	United States	9 Jun 1969	WorldLII
Mississippi Valley Portland Cement Co v United States	408 F2d 827	United States Court of Appeals, Fifth Circuit	United States	14 Mar 1969	WorldLII		5
Smith Wiggins Gin Inc v Commissioner of Internal Revenue	341 F2d 341	United States Court of Appeals, Fifth Circuit	United States	12 Mar 1965	WorldLII		4
Smith Wiggins Gin Inc v Commissioner of Internal Revenue	[1965] USCA5 93	United States Court of Appeals, Fifth Circuit	United States	9 Feb 1965	WorldLII		1
United States v Mississippi Chemical Co	326 F2d 569	United States Court of Appeals, Fifth Circuit	United States	9 Jan 1964	WorldLII		12
Consumers Credit Rural Electric Cooperative Corporation v Commissioner of Internal Revenue	319 F2d 475	United States Court of Appeals, Sixth Circuit	United States	2 Jul 1963	WorldLII		7
Union Equity Cooperative Exchange v Commissioner of Internal Revenue	481 F2d 812	United States Court of Appeals, Tenth Circuit	United States	2 Jul 1973	WorldLII		4

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Smith Wiggins Gin Inc v Commissioner of Internal Revenue	[1965] USCA5 93	United States Court of Appeals, Fifth Circuit	United States	9 Feb 1965	WorldLII		1
United States v Mississippi Chemical Co	326 F2d 569	United States Court of Appeals, Fifth Circuit	United States	9 Jan 1964	WorldLII		12
Consumers Credit Rural Electric Cooperative Corporation v Commissioner of Internal Revenue	319 F2d 475	United States Court of Appeals, Sixth Circuit	United States	2 Jul 1963	WorldLII		7
Union Equity Cooperative Exchange v Commissioner of Internal Revenue	481 F2d 812	United States Court of Appeals, Tenth Circuit	United States	2 Jul 1973	WorldLII		4
Automobile Club of Michigan v Commissioner	353 US 180; 1 L Ed 2d 746; 77 SCt 707	United States Supreme Court	United States	3 Jun 1957	WorldLII		169
Helvering v New York Trust Co	292 US 455; 78 L Ed 1361; 54 SCt 806	United States Supreme Court	United States	28 May 1934	WorldLII		45
Greene County Farmers Sales Ass'n v United States	102 Ct Cl 105; 55 FSupp 123		United States	circa 1973	Westlaw		1
54-10 CB 1954-1	54-10 CB 1954-1			circa 1954			2
Pomeroy Cooperative Grain Co v Commissioner	31 Tax Cas 674		United Kingdom	circa 1973			4
59-107 CB 1959-1	59-107 CB 1959-1			circa 1959			1
Farmers Cooperative Co v Birmingham, DCNDIowa	(1949) 86 FSupp 201		United States	circa 1949	Westlaw		11
17 Tax Cas 1265	17 Tax Cas 1265		United Kingdom	circa 1973			3