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WALLINGFORD COOPERATIVE ELEVATOR COMPANY v. COMMISSIONER

Docket No. 69006.

22 T.C.M. 187 (1963)

T.C. Memo. 1963-46

Wallingford Cooperative Elevator Company, a Corporation v. Commissioner.

United States Tax Court.

Filed February 19, 1963.

Attorney(s) appearing for the Case

James M. Stewart, Esq., 707 Central National Bldg., Des Moines, Ia., and Robert C. Guenzel, Esq., for the petitioner. Ivan L. Onnen, Esq., for the respondent.

Memorandum Opinion

MULRONEY, Judge:

The respondent determined deficiencies in petitioner's income tax for the taxable years ended May 31, 1954, 1955 and 1956 in the amounts of $659.33, $84.59 and $2,451.59, respectively.

Petitioner is a corporation organized under the laws of the State of Iowa as a cooperative association with its principal place of business at Wallingford, Iowa. It is exactly like the Randall, Iowa, cooperative that was the taxpayer...

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