Circle K Corp. v. United States

MODIFIED ORDER

MOODY R. TIDWELL, III, Judge.

This case is before the court on defendant’s motion for partial summary judgment.1 This court’s adjudication of the issues is de novo, and not a review of the determination of the Commissioner of Internal Revenue. The original Order in this case, Circle K Corporation v. United States, 23 Cl.Ct. 161 (1991), issued May 16, 1991, is vacated in a separate Order issued this date, 23 Cl.Ct. 659, denying defendant’s RUSCC 59 motion for reconsideration.

FACTS

Plaintiff, an Arizona based corporation, operates convenience stores in 12 States. Plaintiff’s policy…