Lima Surgical Associates, Inc. Voluntary Employees' Beneficiary Ass'n Plan Trust v. United States

*675OPINION

REGINALD W. GIBSON, Judge:

This tax case is before the court on the parties’ cross-motions for summary judgment. Jurisdiction is premised on 28 U.S.C. § 14911 and 26 U.S.C. § 7422.2 Plaintiff, Lima Surgical Associates, Inc. Voluntary Employees’ Beneficiary Association Plan Trust, Huntington National Bank, Trustee (the Trust), seeks a refund of $13,-906.38 in federal income taxes paid for calendar year 1984. This contention is premised on the assertion that the Trust is not subject to taxation under 26 U.S.C. § 501(a) because, as a voluntary employees’ beneficiary association (VEBA), it…