Deluxe Check Printers, Inc. v. United States

MEMORANDUM OPINION

REGINALD W. GIBSON, Judge:

I. Introduction

On April 28, 1988, this court filed an opinion in Deluxe Cheek Printers, Inc. v. United States, 14 Cl.Ct. 782, in which we granted in part the government’s motion for summary judgment, holding that the six separate purchases by Deluxe Check Printers, Inc. (Deluxe Check or plaintiff) of its stock from Deluxe Check Printers Foundation (Foundation) constituted acts of self-dealing within the meaning of § 4941 of the Internal Revenue Code (26 U.S.C. § 4941). Thus, we found that plaintiff was not entitled to receive a refund of the…