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LAMESA COOPERATIVE GIN v. COMMISSIONER

Docket No. 237-79.

78 T.C. 894 (1982)

LAMESA COOPERATIVE GIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 8, 1982.

Attorney(s) appearing for the Case

Edward R. Smith, for the petitioner.

Thomas G. Potts, for the respondent.

WHITAKER, Judge:*

The Commissioner determined a deficiency in the Federal income tax of petitioner for the taxable year ending July 31, 1974, in the amount of $21,232.11. The issues to be decided are: (1) Whether part of the patronage dividend deduction1 claimed by petitioner, an exempt cooperative, should be disallowed on the ground that gain from the sale of equipment in taxable year 1974 was not properly...

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