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ALTA COOPERATIVE ELEVATOR v. COMMISSIONER

Docket No. 65043.

18 T.C.M. 160 (1959)

T.C. Memo. 1959-33

Alta Cooperative Elevator, a Corporation v. Commissioner.

United States Tax Court.

Filed February 25, 1959.

Attorney(s) appearing for the Case

James M. Stewart, Esq., Central National Building, Des Moines, Ia., and Rolland E. Grefe, Esq., for the petitioner. Ivan L. Onnen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in petitioner's income taxes as follows:

  Year                      Deficiency

  1953...................   $1,615.89
  1954...................    4,894.10
  1955...................    2,410.25

The issues for decision are:

(1) Whether the petitioner, a non-taxexempt farmers' cooperative association, is entitled to exclude from...

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