CNG Transmission Management Veba v. United States

OPINION

BUSH, Judge.

This tax refund suit is before the court on cross-motions for summary judgment under Rule 56 of the Rules of the United States Court of Federal Claims (RCFC). Oral argument was held on October 16, 2008. For the reasons given below, plaintiffs motion is denied and defendant’s motion is granted.

BACKGROUND1

Plaintiff CNG Transmission Management VEBA (CNG) is a volunteer employees’ beneficiary association (VEBA), organized under § 501(c)(9) of the Internal Revenue Code (Code). Compl. II16; see also 26 U.S.C. § 501(c)(9) (2000). Pursuant to § 501(c)(9), an employer-funded VEBA…