FARMERS COOPERATIVE COMPANY v. COMMISSIONER

Docket No. 66167.

18 T.C.M. 72 (1959)

T.C. Memo. 1959-14

Farmers Cooperative Company, 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
  October 31, 1953 ..............  $ 1,733.62
  October 31, 1954 ..............    7,230.89
  October 31, 1955 ..............   11,005.59

The issues presented for decision are whether the petitioner, a non-tax-exempt farmers' cooperative association, is...

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