CONSUMER-FARMER MILK COOPERATIVE, INC. v. COMMISSIONER

Docket No. 17045.

13 T.C. 150 (1949)

CONSUMER-FARMER MILK COOPERATIVE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 2, 1949.


Attorney(s) appearing for the Case

Jacob Rabkin, Esq., and Mark H. Johnson, Esq., for the petitioner.

T. W. Wickersham, Esq., for the respondent.


Respondent determined deficiences for the taxable year ended September 30, 1943, in petitioner's declared value excess profits tax in the amount of $439.41 and in its excess profits tax in the amount of $23,821.32. Certain adjustments made by respondent are not contested. One of the issues raised by the pleadings was abandoned by petitioner at the hearing. The only question is whether petitioner is exempt from tax as a civic league or organization under section 101 (8) of...

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