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HIGH PLAINS AGRICULTURAL CREDIT CORP. v. COMMISSIONER

Docket No. 9170-72.

63 T.C. 118 (1974)

HIGH PLAINS AGRICULTURAL CREDIT CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 12, 1974.

Attorney(s) appearing for the Case

Thomas H. Maxfield, for the petitioner.

Vivian T. Martinez, Jr., for the respondent.

OPINION

TIETJENS, Judge:

The Commissioner determined the following deficiencies in petitioner's income tax:

     TYE Sept. 30—                    Deficiency

        1967 -----------------------  $2,107.76
        1968 -----------------------   5,868.36
        1969 -----------------------  16,050.93

The questions for decision are: (1) Whether section 166(g)1 allows petitioner...

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