Columbus Fruit & Vegetable Cooperative Ass'n v. United States

OPINION

NETTESHEIM, Judge.

This matter is before the court on cross-motions for summary judgment. The parties have stipulated to all relevant facts.

FACTS

Plaintiff The Columbus Fruit and Vegetable Cooperative Association, Incorporated (“plaintiff”), an Ohio agricultural cooperative, seeks a refund of federal income taxes in the amount of $2,130.561 paid for fiscal years ending March 29, 1980, and March 28, 1981, with interest, costs, and attorneys’ fees. Plaintiff claims deductions of $15,408 under the Internal Revenue Code (“I.R.C.”) § 1382(b)(1), 26 U.S.C. § 1382(b)(1) (1982), for patronage…