Document Type
Article
Publication Date
1941
Publication Information
36 Ill. L. Rev. 60 (1941-1942)
Abstract
The taxation of consumer cooperative associations has proceeded on an erroneous assumption deriving from Eisner v. Macomber. Contrary to that assumption, so long as these non-profit, mutual-benefit undertakings confine themselves to their proper functions they have no income under the Sixteenth Amendment and cannot validly be required to pay an income tax.
Recommended Citation
Joseph O'Meara,
Federal Income Tax in Relation to Consumer Cooperatives,
36 Ill. L. Rev. 60 (1941-1942).
Available at:
https://scholarship.law.nd.edu/law_faculty_scholarship/998
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