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CNG TRANSMISSION MANAGEMENT VEBA v. U.S.

No. 2009-5025.

588 F.3d 1376 (2009)

CNG TRANSMISSION MANAGEMENT VEBA, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

December 14, 2009.

Attorney(s) appearing for the Case

Eric R. Fox, Ivins, Phillips & Barker, Chartered, of Washington, DC, argued for plaintiff-appellant. With him on the brief were Kevin P. O'Brien and Patrick J. Smith.

Kenneth L. Greene, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were John A. DiCicco, Acting Assistant Attorney General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, and Arthur T. Catterall, Attorney.

Before MAYER, LINN, and PROST, Circuit Judges.

MAYER, Circuit Judge.

CNG Transmission Management VEBA ("CNG") appeals the judgment of the United States Court of Federal Claims holding that a voluntary employees' beneficiary association ("VEBA") may not avoid the limitation on exempt function income in 26 U.S.C. § 512(a)(3)(E)(i) by allocating investment income to the payment of member benefits. See CNG Transmission Mgmt. VEBA v. United States, 84 Fed.Cl....

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