Legal Opinion
Columbus Fruit & Vegetable Cooperative Ass'n v. United States
United States Court of Claims
Decided July 9, 1985No. 599-83TPublishedCited by 11 opinions
1Opinion of the Court
ORDER
NETTESHEIM, Judge.
Plaintiff has moved for reasonable litigation costs. Defendant opposes.
FACTS
In Columbus Fruit & Vegetable Cooperative Ass’n v. United States, 7 Cl.Ct. 561 (1985), appeal docketed, No. 85-2421 (Fed.Cir. May 28, 1985), the case underlying this motion for attorneys’ fees, the Columbus Fruit and Vegetable Association, Inc. (“plaintiff”), claimed deductions of $15,408 *526under the Internal Revenue Code (“I.R.C.”) § 1382(b)(1), 26 U.S.C. § 1382(b)(1) (1982), for patronage dividends paid to its members during the fiscal years ending March 29, 1980, and March 28, 1981. The…
2Cases cited14 opinions
- United States v. MendozaSupreme Court of the United States · 1984
- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- Essex Electro Engineers, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Devine v. SutermeisterCourt of Appeals for the Federal Circuit · 1984
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Kraft, Inc. v. United StatesUnited States Court of Federal Claims · 1994
- Lawler v. United StatesUnited States Court of Claims · 1988
- Larsen v. United StatesUnited States Court of Federal Claims · 1997
- Pohl Corp. v. United StatesUnited States Court of Federal Claims · 1993
- Eastern Marine, Inc. v. United StatesUnited States Court of Claims · 1986
6 more not listed; retrieve them via the Exa API.