Seiners Ass'n v. Comm'r of Internal Revenue

Core Citations

REVERSES OTHER CASE

• Farmers Coop. Co. v. Comm'r of Internal Revenue
• Caswell v. Comm'r of Internal Revenue (In re Estate of Caswell)
• Long Poultry Farms, Inc. v. Comm'r of Internal Revenue, Docket No. 57651.

This document cites

• Federal Cases - Co-Operative Oil Ass'n v. COMMISSIONER OF INT. REVENUE, 9393.
• Federal Cases - Mansuss Realty Co.  v. Comm'r of Internal Revenue, Docket No. 109134.
• Federal Cases - Puget Sound Plywood, Inc. v. Comm'r of Internal Revenue, Docket No. 3933-62.
• Federal Cases - Caswell's Estate v. Commissioner of Internal Rev.
• Federal Cases - Farmers Cooperative Co. v. Birmingham



See all quotations

• Federal Cases - Mansuss Realty Co. v. Commissioner of Internal Rev., 213.
• Federal Cases - Farmers Cooperative Company v. CIR
• Federal Cases - Long Poultry Farms v. Commissioner of Internal Rev.
• Federal Cases - Commissioner of Internal Revenue v. Carpenter, 15088.
• Federal Cases - Moe v. Earle
• Federal Cases - Clark v. Comm'r of Internal Revenue
• Federal Cases - Farmers Coop. Co. v. Comm'r of Internal Revenue
• Federal Cases - Carpenter v. Comm'r of Internal Revenue, Docket No. 30631.
• Federal Cases - Joplin v. Comm'r of Internal Revenue, Docket Nos. 31489
• Federal Cases - Caswell v. Comm'r of Internal Revenue (In re Estate of Caswell)
• Federal Cases - Long Poultry Farms, Inc. v. Comm'r of Internal Revenue, Docket No. 57651.
• US - Reference Stubs - Definitions; special rules
• US - Reference Stubs - Amounts includible in patron's gross income
• US - Reference Stubs - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
• US - Reference Stubs - Taxable income of cooperatives