Bradgate Cooperative Exchange v. Commissioner (291 F.2d 753, 1961)

PER CURIAM.

Pursuant to stipulation to abide by decisions in Pomeroy Cooperative Grain Co. v. Commissioner, 8 Cir., 288 F.2d 326, decisions of Tax Court affirmed as to issues arising out of storage of grain by CCC, etc., and reversed and remanded as to storage profits by members included in patronage dividend allocations made.