Cooperative Grain & Supply Co. v. Commissioner

COOPERATIVE GRAIN AND SUPPLY CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cooperative Grain & Supply Co. v. Commissioner

Docket No. 6132-64.

United States Tax Court

T.C. Memo 1973-164; 1973 Tax Ct. Memo LEXIS 126; 32 T.C.M. (CCH) 795; T.C.M. (RIA) 73164;

July 24, 1973, Filed

Robert C. Guenzel, for the petitioner.

Ivan L. Onnen, for the respondent.

FAY

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: This case is before the Court on an order of remand by the Court of Appeals for the Eighth Circuit pursuant to its opinion in Co-Operative Grain & Supply Co. v.…