1. Home
  2. Browse Decisions
  3. F.3d
  4. 156 F.3d
  5. 156 F.3d 1377 (1998)
 

CENEX, INC. v. U.S.

No. 98-5046.

156 F.3d 1377 (1998)

CENEX, INC., (formerly known as Farmers Union Central Exchange, Inc.,) And Subsidiaries, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

October 9, 1998.

Attorney(s) appearing for the Case

Steven G. Mahon, Doherty, Rumble & Butler, PA, of St. Paul, MN, argued for plaintiff-appellant. With him on the brief were Sue Ann Nelson and Terrance A. Costello, of Minneapolis, MN.

Gilbert S. Rothenberg, Attorney, Tax Division, U.S. Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General and Curtis C. Pett, Attorney.

Before MAYER, Chief Judge, RICH and RADER, Circuit Judges.

MAYER, Chief Judge.

Cenex, Inc. appeals the judgment of the United States Court of Federal Claims, No. 92-CV-97, which granted the United States' motion for summary judgment that losses associated with Cenex's investment in Energy Cooperative, Inc. are capital losses and that Cenex's payments to Northern Tier Pipeline Company for shutdown costs were contributions to capital that deserve capital loss treatment. Because the court correctly characterized these losses...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases