Legal Opinion
Co-operative Grain & Supply Co. v. Commissioner
United States Tax Court
Decided June 19, 1967No. Docket No. 6132-64UnpublishedCited by 2 opinions
1Opinion of the Court
Co-operative Grain & Supply Co. v. Commissioner.
Co-operative Grain & Supply Co. v. Commissioner
Docket No. 6132-64.
United States Tax Court
T.C. Memo 1967-132; 1967 Tax Ct. Memo LEXIS 127; 26 T.C.M. (CCH) 593; T.C.M. (RIA) 67132;
June 19, 1967
Robert C. Guenzel, for the petitioner. Ivan L. Onnen, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: Respondent determined deficiencies in petitioner's income tax and additions to tax, as follows:
Additions to Tax,
Sec. 6651(a),
Year
Deficiency
I.R.C. 1954
1958
$12,551.48
1959
17,464.75
$2,619.72
1960
25,405.92
4,988.92
1961
13,930.63
Totals
$69,352.…
2Cases cited2 opinions
- Knollwood Memorial Gardens v. CommissionerUnited States Tax Court · 1966
- William L. Powell Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
3Cited by2 opinions
- Cooperative Grain & Supply Co. v. CommissionerUnited States Tax Court · 1973
- Farmers Cooperative Co. v. CommissionerUnited States Tax Court · 1985