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AGWAY, INC. v. UNITED STATES

No. 302-72.

524 F.2d 1194 (1975)

AGWAY, INC., Successor to Cooperative Grange League Federation Exchange, Inc. v. The UNITED STATES.

United States Court of Claims.

October 22, 1975.

Attorney(s) appearing for the Case

Mac Asbill, Jr., Washington, D. C., attorney of record for plaintiff; William A. Sutherland, James F. Jorden, Rufus E. Brown, and Sutherland, Asbill & Brennan, Washington, D. C., of counsel.

Charles E. Auslander, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant; Theodore D. Peyser, Jr., John E. Evans, Washington, D. C., of counsel.

Before DURFEE, Senior Judge, and NICHOLS and KASHIWA, Judges.

ON DEFENDANT'S MOTION AND PLAINTIFF'S CROSS MOTION FOR SUMMARY JUDGMENT

NICHOLS, Judge.

This tax refund suit for $28,044.19 (and statutory interest) comes before the court on cross motions for summary judgment on the sole remaining issue in the case: whether plaintiff's $43,480 gain on the redemption of preferred stock in an agricultural cooperative is taxable as ordinary income or as capital gains (long-term)...

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