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Third Circuit Affirms Tax Court in Disallowance of VEBA Deductions in Neonatology Associates Case (PDF)
U.S. Court of Appeals for the Third Circuit 
[Opinion] July 31, 2002
19 pages. Excerpt: Our examination of the record convinces us that the contributions at the heart of this dispute were so far in excess of the cost of annual life insurance protection that they could not plausibly qualify as ordinary and necessary business expenses in accordance with I.R.C. section 162. As correctly recognized by the Tax Court, these contributions were taxable disguised dividends and not deductible expenses.
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