Legal Opinion
Cenex, Inc. v. United States
United States Court of Federal Claims
Decided June 27, 1997No. 92-97 TPublished
1Opinion of the Court
OPINION
WIESE, Judge.
Introduction
The plaintiff in this tax refund suit, Cenex, Inc., is an agricultural cooperative corporation engaged in the wholesale distribution, to member cooperatives, of a variety of products and services essential to farmers and ranchers, including refined fuels, agricultural chemicals, farm and home-maintenance equipment, and automotive products. At issue here are questions concerning the proper tax treatment due losses suffered by Cenex on its stock purchases in two unrelated corporations — Energy Cooperative, Inc. (ECI) and Northern Tier Pipeline Company (Northern…
2Cases cited15 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- Government Systems Advisors, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Booth Newspapers, Inc. v. The United States. The Evening News Association v. The United StatesUnited States Court of Claims · 1962
10 more not listed; retrieve them via the Exa API.