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FARMERS COOPERATIVE ELEVATOR v. COMMISSIONER

Docket No. 65360.

18 T.C.M. 66 (1959)

T.C. Memo. 1959-12

Farmers Cooperative Elevator, A Corporation v. Commissioner.

United States Tax Court.

Filed January 29, 1959.

Attorney(s) appearing for the Case

James M. Stewart, Esq., 707 Central National Building, Des Moines, Ia., for the petitioner. Ivan L. Onnen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined deficiencies in petitioner's income taxes as follows:

  Year ended    Deficiency

  June 30, 1953.............   $  532.23
  June 30, 1954.............    2,351.23
  June 30, 1955.............    2,578.23

The issues presented for decision are whether the petitioner, a non-tax-exempt farmers' cooperative association, is entitled to exclude from its gross...

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