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SUPERIOR COOPERATIVE ELEVATOR COMPANY v. COMMISSIONER

Docket No. 65058.

18 T.C.M. 90 (1959)

T.C. Memo. 1959-17

Superior Cooperative Elevator Company v. Commissioner.

United States Tax Court.

Filed January 30, 1959.

Attorney(s) appearing for the Case

James M. Stewart, Esq., 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

  June 30, 1953 ..............    $1,181.29
  June 30, 1954 ..............     7,446.93
  June 30, 1955 ..............     7,350.63

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

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