Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in petitioner's income tax for its taxable years ended March 31, 1953, March 31, 1954 and March 31, 1955 in the respective amounts of $1,128.32, $2,129.11 and $1,740.85.
Petitioner is a nonexempt cooperative corporation and the issues to be determined relate to amounts it is entitled to exclude from gross income as patronage dividends. One of the issues...
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