76 T.C. 394 (1981), 1511-79, Indiana Crop Improvement Association, Inc. v. C.I.R.

Citation: 76 T.C. 394

Opinion Judge: WILBUR, Judge:

Party Name: INDIANA CROP IMPROVEMENT ASSOCIATION, INC., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: Mark I. Lillianfeld and Carl W. Kloepfer, for the petitioner. Larry N. Johnson, for the respondent.

Case Date: February 26, 1981

Court: U.S. Tax Court