AG PROCESSING, INC. A COOP. & SUBS. v. COMMISSIONER

Docket No. 23479-14.

153 T.C. 34 (2019)

AG PROCESSING, INC. A COOPERATIVE AND SUBSIDIARIES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 16, 2019.


Attorney(s) appearing for the Case

George William Benson and Andrew R. Roberson , for petitioner.

Courtney L. Frola and William R. Davis, Jr. , for respondent.


Respondent determined deficiencies of $277,477, $10,855,409, and $763,742 for petitioner's taxable years1 ended August 31, 2007, 2008, and 2009, respectively. In its petition petitioner challenged respondent's adjustments. Petitioner also affirmatively alleged that it had (1) erroneously included in income...

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