Lima Surgical Associates, Inc., Voluntary Employees' Beneficiary Association Plan Trust, Huntington National Bank, Trustee v. The United States

PLAGER, Circuit Judge.

This case involves the tax status of a voluntary employees’ beneficiary association (VEBA) which claimed qualification under 26 U.S.C. § 501(c)(9) (1982 & Supp. 1984). Lima Surgical Associates, Inc., Voluntary Employees’ Beneficiary Association Plan Trust, Huntington National Bank, Trustee (Lima Trust), plaintiff-appellant, appeals from a grant of summary judgment in favor of defendant-appellee the United States (Government) in Lima Surgical Assoc., Voluntary Employees’ Beneficiary Ass’n Plan Trust v. United States, 20 Cl.Ct. 674 (1990). Judge Gibson ruled that, for a…