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ALTA COOPERATIVE ELEVATOR v. COMMISSIONER

Docket No. 65043.

18 T.C.M. 453 (1959)

T.C. Memo. 1959-102

Alta Cooperative Elevator, A Corporation v. Commissioner.

United States Tax Court.

Filed May 19, 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:

Memorandum Findings of of Fact and Opinion (T.C. Memo. 1959-33) were filed herein on February 25, 1959. Thereafter, on March 24, 1959, respondent filed a motion to extend to April 24, 1959, the time within which to file a motion for reconsideration pursuant to Rule 19(e) of this Court's Rules of Practice. In support of said motion, respondent stated that a question...

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