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LIMA SURGICAL ASSOCIATES, INC. v. U.S.

No. 90-5144.

944 F.2d 885 (1991)

LIMA SURGICAL ASSOCIATES, INC., VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION PLAN TRUST, HUNTINGTON NATIONAL BANK, Trustee, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 23, 1991.

Attorney(s) appearing for the Case

David S. Mann, Taliaferro & Mann, Cincinnati, Ohio, argued, for plaintiff-appellant.

Robert S. Pomerance, Dept. of Justice, Washington, D.C., argued, for defendant-appellee. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Joy L. Pritts and David M. Moore, Attys.

Before NIES, Chief Judge, and NEWMAN and PLAGER, Circuit Judges.

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...

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