1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 22 T.C.M.
  5. 22 T.C.M. 186 (1963)
 

FARMERS COOPERATIVE ELEVATOR COMPANY v. COMMISSIONER

Docket No. 67268.

22 T.C.M. 186 (1963)

T.C. Memo. 1963-44

Farmers Cooperative Elevator Company, a Corporation v. Commissioner.

United States Tax Court.

Filed February 19, 1963.

Attorney(s) appearing for the Case

James M. Stewart, Esq., 707 Central National Bldg., Des Moines, Ia., and Robert C. Guenzel, Esq., for the petitioner. Ivan L. Onnen, Esq., for the respondent.

Memorandum Opinion

MULRONEY, Judge:

The respondent determined deficiencies in petitioner's income tax for the fiscal years ended May 31, 1953, 1954 and 1955 in the amounts of $1,072.42, $4,258.51 and $7,018.62, respectively.

Petitioner is a corporation organized under the laws of the State of Iowa as a cooperative association with its principal place of business at Thompson, Iowa. It is exactly like the Randall, Iowa, cooperative that was the taxpayer...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases