32. Estes, R. C. The Cooperative Pooling Rulings, Cooperative Accountant, 33. Guenzel, R. C. So-Called "Exempt" Cooperatives. American Cooperation 1970, 64. 34. Magnuson, R. H. All Farmer Cooperatives and Other Corporations Operating on a Cooperative Basis, American Cooperation – 1970, 69. 35. Williams, M. C. Capper-Volstead-What it Means Today, American Cooperation - 1971, 154. 36. Gardner, K. B. 37. Weiss, J. P. 38. Weiss, J. P. 39. Thor, E. 40. Gorrin, L. Matching Cooperative Principles to Today's Operating Security Regulations Can Affect Cooperative Growth, So You Think You're Exempt From the Federal Securities Changing Economic Structure of the Food and Fiber Industry with Implications for Finance and Accounting, Cooperative Accountant, Spring 1973, 49. 1973. The Meaning of the New REA Legislation – For Borrowers and Government, 31 Rural Electrification 21. Note, 73 Harv. L. Rev. 418 (1959). Note, 17 Okla. L. Rev. 389 (1964). Note, 51 Iowa L. Rev. 971 (1966). Note, 19 Hastings L.J. 362 (1968). Note, 9 Harv. Journal on Legislation 498 (1972). Table of Cases A Page Aalfo Co., Inc. v. Kinney, 105 N.J. Law 345, 144 A. 715 (1929)....... 257 503, 508 124 Acadia Dairies, Inc., In re, 15 Del. Ch. 248, 135 A. 846 (1927) .................... Ace Beer Distributors, Inc. v. Kohn, Inc., 318 F. 2d 283 ................................... 281,282 Ace Bus Transportation Company v. South Hudson County Boulevard Bus Owners' Association, 118 N.J. Eq. 31, 177 A. 360, affirmed in 119 N.J. Eq. 37, 180 A. 835 (1935) ...... Adams v. Farmers Gin Company, 114 S.W. 2d 583 (Tex. Civ. App. 1938)........ Adams v. Sanford Growers' Credit Corporation, 135 Fla. 503 39 .... 62, 105, 211,485 513, 186 So. 239 (1938)........... Adirondack League Club, 55 T.C. 796 (1971), affirmed, 458 F. 2d 506 (2d Cir. 1972)...... 469 Aerial League of America v. Aircraft Fireproofing Corporation, 97 142 Aero Mayflower Transit Co. v. Georgia Public Service Commission, 295 U.S. 285 (1935) .... 514 A. E. Staley Mfg. Co. v. Northern Cooperatives, Inc., 168 F. 2d 892 (8th Cir. 1948). Aetna Life Insurance Company v. Mutual Benefit Health & Ac- 159 335 Cooperative Association, 64 N.D. 253, 251 N.W. 881 (1933)... 145,331 Agricultural Cooperative Transportation Exemption-Implementa tion of Public Law 90-433, Ex Parte No. MC-75, 108 M.C.C. 799 (1969).... 516 Agricultural Prorate Commission v. Superior Court, 5 Cal. 2d 550, 55 P. 2d 495 (1936) .................. 520 Agricultural Transp. Ass'n of Texas v. United States, 274 F. Supp. 528 (N.D. Tex. 1967).......... 517 Aiello v. Crampton, 201 F. 891 (8th Cir. 1912) .... 38 Alabama Farm Bureau Cotton Association v. Dale, 223 Ala. 164, 134 So. 646 (1931)..... 165, 194 Alabama Power Co. v. Alabama Electric Cooperative, Inc., 394 F. 2d 672............ 285 Alabama Power Co. v. Bodine, 213 Ala. 627, 105 So. 869 (1925)...... 334 Page Alabama Power Co. v. Cullman County Electric Membership Corporation, 234 Ala. 396, 174 So. 866 (1937) ..... 93 Albany Creamery Association, 51-1 U.S. Tax Cas. Para. 9526 (D. 372 Albemarle Electric Membership Corporation v. Alexander, 192 S.E. 2d 811 (N. Car. 1972)........ 349 Alexandria Production Credit Association v. Horn, 199 So. 430 (La. 236 Alfalfa Growers of California v. Icardo, 82 Cal. App. 641, 256 P. 287 (1927).... 212 Alger-Delta Cooperative Electric Association v. Bay De Noc 349 140 8, 201 Allen v. St. Louis Bank, 120 U.S. 20 (1887)....... 213 Allen v. Tyson-Jones Buggy Co., 91 Tex. 22, 40 S.W. 393 (1897) ..... 491 115 (E.D. Wis. 1906).. 500 Altmann v. Benz, 27 N.J. Eq. 331 (1876)....... 509 American Aberdeen-Angus Breeders' Association v. Fullerton, 325 Ill. 323, 156 N.E. 314 (1927)......................... 149 American Box Shook Export Association v. Commissioner, 156 F. 373 202 American Cooperative Serum Ass'n v. Anchor Serum Co., 153 F. 2d 907, certiorari denied, 329 U.S. 721, rehearing denied, 329 U.S. 826.... 286,318 American Cotton Co-op Association v. Union Compress & 869... ....... 220, 237 159 279 American Fur Manufacturers Association v. Associated Fur Coat and Trimming Manufacturers, 161 Misc. 246, 291 N.Y.S. 610.... American Infra-Red Radiant Co. v. Lambert Industries, 360 F. 2d 977, certiorari denied, 385 U.S. 920 American Live-Stock Commission Co. v. Chicago Live-Stock Exchange, 143 Ill. 210, 32 N.E. 274, 18 L.R.A. 190 (1892)..... 304 284 ... 79, 90, 93, 96 American Medical Association v. United States, 317 U.S. 519........ N.E. 122, 59 A.L.R. 468 (1926) ... American Sea Green Slate Company v. O'Halloran, 229 F. 77 American Smelting & Refining Co. v. Bunker Hill & Sullivan Mining Co., 248 F. 172 (D. Ore. 1918) . 279 97,98 304 249 Page American Southern National Bank v. Smith, 170 Ky. 512, 186 S.W. 70 326 American Sugar Refining Co. v. Louisiana, 179 U.S. 89 (1900)..... 322, 324 Ames v. Goldfield Merger Mines Co., 227 F. 292 (D. Wash. 1915) ... 137 Amplex of Maryland, Inc. v. Outboard Marine Corporation, 380 F. 2d 112............ Anaheim Citrus Fruit Association v. Yeoman, 51 Cal. App. 759, 197 P. 959 (1921) .... 281 199, 224, 243 Anaheim Union Water Co., 35 T.C. 1072 (1961), reversed, 321 F. 2d 253 (9th Cir. 1963).... Anamosa Farmers Creamery Company, 13 B.T.A. 907 (1928). 371,372, 394 Anderson v. Equity Co-op Association, 67 Mont. 291, 215 P. 802 (1923).... 467,468 136 Anderson v. Kentucky Title Trust Company of Louisville, 5 F. Supp. 384 (W.D. Ky. 1933)........ 70 Andreen v. Escondido Citrus Union, 93 Cal. App. 182, 269 P. 556 (1928)...... 335 Angle v. Chicago, St. Paul, Minneapolis and Omaha Railway Co., 151 U.S. 1 (1894) .. 257 Apex Hosiery Company v. Leader, 310 U.S. 469..... 277,291 285 Apsey v. Kimball, 221 U.S. 514 (1911)......... 54 Aransas Pass Harbor Co. v. Manning, 94 Tex. 558, 63 S.W. 627 (1901)....... 40 Arkansas Brokerage Co. v. Dunn & Powell, Inc., 173 F. 899, 35 304 Arkansas Cotton Growers' Coop. Association v. Brown, 168 Ark. 504, 270 S.W. 946 (1925)..... Arkansas Cotton Growers' Coop. Association v. Brown, 179 Ark. 338, 16 S.W. 2d 177 (1929).............. Arkansas-Louisiana Electric Cooperative v. Arkansas Pub. Service Commission, 194 S.W. 2d 673 (Ark. 1946).................... 11,247 161, 192, 195, 205 91 Arkansas Valley Agricultural Society v. Eichholtz, 45 Kan. 164, 25 130 Arkansas Valley Cooperative Rural Electric Co. v. Elkins, 200 212,335 Armand Company v. Federal Trade Commission, 78 F. 2d 707 ........ 306 186 tion, 44 Idaho 200, 256 P. 99 (1927)........ 214, 225 Associated Grocers of Alabama v. Willingham, 77 F. Supp. 990 (N.D. Ala. 1948).... 366,372 Associated Press v. Taft-Ingalls Corp., 340 F. 2d 753 283 304 Associated Seed Growers, Inc. v. South Carolina Packing Corpora- 365........ Page 21 .... 281,319 Atkinson v. Colorado Wheat Growers' Association, 77 Colo. 559, 238 P. 1117 (1925) .... 241, 267 Atlanta & Walworth Butter & Cheese Association v. Smith, 141 486 479 Atlantic Life Insurance Company v. Pharr, 59 F. 2d 1024 (6th Cir. 1932)....... Attinson v. Consumer-Farmer Milk Cooperative, Inc., 94 N.Y.S. 2d 891 (1950)...... 108,510 Atwater v. Wheeling & Lake Erie Ry. Co., 56 F. 2d 720 (6th Cir. 1932).... 127 Atwood Grain and Supply Co., 60 T.C. 412 (1973)....... 346 268 Austin v. Searing, 16 N.Y. 112, 69 Am. Dec. 665 (1857)........ Autauga Cooperative Leasing Association v. Ward, 250 Ala. 229, 33 So. 2d 904 (1948)........ Automatic Steel Products, Inc. v. Johnston, 31 Del. Ch. 469, 64 A. Automobile Club of Michigan v. Commissioner, 353 U.S. 180 (1957) Badische Lederwerke v. Capitelli, 92 Misc. Rep. 260, 155 N.Y.S. 651 (1915)........................ Bailey v. Carolina Power & Light Company, 212 N.C. 768, 195 S.E. 64 (1938) Bailey v. Railroad Co., 89 U.S. 604 (1874)....... Bailey v. Young Women's Christian Ass'n, 266 Pa. 255, 109 A. 690 (1920)...... 492 93, 134, 256 151 90 Baird v. Gleason, 53 F. 2d 785 (8th Cir. 1931)........ 197,225 Baker v. Farmers' Welfare Union, 3 S.W. 2d 155 (Tex. Civ. App. 1927)........ 21 Baker v. Glenn, 2 F. Supp. 880 (E.D. Ky. 1933)......... 514 Bakers Mutual Cooperative Association v. Commissioner, 117 F. 2d 372 167 58, 223, 241, 242, 268 Bale v. Glasgow Tobacco Board of Trade, Inc., 223 F. Supp. 739, 339 F.2d 281 279 Baltimore & Jamaica Trading Co. v. Dinning, 141 Md. 318, 118 A. 801 (1922)..... 141 |