Miller Co. v. United States

RULING ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

CLARIE, Chief Judge.

The parties have filed cross-motions for summary judgment, pursuant to Rule 56 of the Federal Rules of Civil Procedure. The plaintiff is seeking a refund of federal income taxes which, it contends, were improperly assessed by the defendant. The plaintiff claims to have a statutory right to deduct, in full and in a single year, a final cash contribution to its terminating pension plan. The defendant asserts that such a deduction must be limited to a percentage of that contribution, with deduction carryovers to subsequent years.…