United States Eighth Circuit

In a suit for refunds of corporate income tax, summary judgment for plaintiff is reversed and remanded where 26 U.S.C. section 162(k)(1) bars a deduction for 26 U.S.C. section 404(k)(2)(A)(ii) applicable dividends that are "in connection with" the redemption of stock.

Appellate Information

• Decided 01/26/2009
• Published 01/26/2009

Judges

• BENTON, Circuit Judge., Before WOLLMAN, BEAM, and BENTON, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Ellen Page DelSole, DOJ, argued, Washington, DC (Nathan J. Hochman, AAG and Richard Farber, DOJ, on the brief), for appellant.


• For Appellees:
  
• William L. Goldman, argued, Washington, DC (Robin L. Greenhouse and Joseph H. Selby, Boston, MA, on the brief), for appellee.