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FARMERS ELEVATOR COMPANY v. COMMISSIONER

Docket No. 66553.

22 T.C.M. 189 (1963)

T.C. Memo. 1963-48

Farmers 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 years 1953, 1954 and 1955 in the respective amounts of $9,231.88, $11,724.54 and $11,757.29.

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

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