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POMEROY COOPERATIVE GRAIN CO. v. COMMISSIONER

Docket No. 64590.

31 T.C. 674 (1958)

POMEROY COOPERATIVE GRAIN COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1958.

Attorney(s) appearing for the Case

James M. Stewart, Esq., and Rolland E. Grefe, Esq., for the petitioner.

Ivan L. Onnen, Esq., for the respondent.

PIERCE, Judge:

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

Year ended June 30                           Deficiency

1953 -------------------------------------   $1,191.96
1954 -------------------------------------    4,159.00
1955 -------------------------------------    6,211.09

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

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