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FARMERS CO-OPERATIVE ELEVATOR CO. v. COMMISSIONER

Docket No. 65973.

18 T.C.M. 144 (1959)

T.C. Memo. 1959-30

Farmers Co-operative Elevator Company, a Corporation v. Commissioner.

United States Tax Court.

Filed February 17, 1959.

Attorney(s) appearing for the Case

James M. Stewart, Esq., 707 Central National Building, Des Moines, Ia., and Rolland E. Grefe, Esq., 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

  September 30, 1953 .........    $1,110.07
  September 30, 1954 .........    8,436.16
  September 30, 1955 .........    2,381.65

The issues presented for decision are:

(1) Whether the petitioner, a non-taxexempt farmers' cooperative association, is entitled to exclude...

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