RICHMOND

v.

SHELBY MUTUAL CASUALTY CO.

Citator

Cited By (13 total)

• Parker v. Commissioner OF Internal Revenue, 365 F.2d 792 (8th Cir. 1966)
  …ious purposes would not deprive a religious organization of its tax exemption as long as the proceeds were used for a religious purpose. So, as recognized in Consumers-Farmer Milk Cooperative v. Commissioner, 186 F. 2d 68 (2 Cir. 1950), cert. denied 341 U.S. 931, 71 S.Ct. 803, 95 L.Ed. 1360, not only must the ultimate purpose be religious, any profit must be incidental to this ultimate purpose, and devoted exclusively to that purpose. The Trinidad case thus did not destroy the three statutory requirements f…
• Evanston-North Shore Bd. of Realtors v. The United States, 320 F.2d 375 (Ct. Cl. 1963)
  …cord, see American Institute for Economic Research v. United States, Ct.Cl., 302 F. 2d 934, cert. denied, 372 U.S. 976, 83 S.Ct. 1109, 10 L.Ed.2d 141 (1962); Consumer-Farmer Milk Cooperative v. Commissioner, 186 F. 2d 68 (C.A.2, 1950), cert. denied, 341 U.S. 931, 71 S.Ct. 803, 95 L.Ed. 1360 (1951); Durham Merchant’s Assn. v. United States, 34 F.Supp. 71 (M.D.N.C., 1940); Fort Worth Grain & Cotton Exchange v. Commissioner, 27 B.T.A. 983 (1933). In seeking to minimize the importance of such financial data, p…
• Contracting Plumbers Coop. Restoration Corp. v. United States, 488 F.2d 684 (2d Cir. 1973)
  …ment of streets, curbs, and sidewalks required to be repaved or replaced by the members of the Corporation. . While such a statement is not conclusive, Consumer-Farmer Milk Cooperative v. Commissioner, 186 F. 2d 68, 70 (2d Cir. 1950), cert. denied, 341 U.S. 931, 71 S. Ct. 803, 95 L.Ed. 1360 (1951), we nevertheless think it is probative as to the taxpayer’s non-exempt purpose of mutual aid. Third, we have the taxpayer’s actual operation. Here there can be no doubt that the cooperative is of tremendous valu…

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