Twin County Grocers, Inc. v. United States

ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

OPINION

SPECTOR, Senior Judge.

This tax case is submitted on plaintiff’s motion, and defendant’s cross-motion, for summary judgment. The motions, together with supporting briefs, were also the subject of comprehensive oral argument. The material facts are largely stipulated, and present no real issue. But a close and troublesome legal issue grows out of the application of the relevant Internal Revenue Code provisions and related authorities to those facts.

Statement of Facts

Plaintiff is a nonexempt retail food distribution cooperative within the meaning of…