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ALLEMAN COOPERATIVE CO. v. COMMISSIONER

Docket No. 64979.

18 T.C.M. 59 (1959)

T.C. Memo. 1959-10

Alleman Cooperative Co., a Corporation v. Commissioner.

United States Tax Court.

Filed January 23, 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

  February 28, 1953 ...........  $  861.26
  February 28, 1954 ...........   2,761.84
  February 28, 1955 ...........   7,403.98

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

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