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Ninth Circuit: Boise Cascade Prevails on Appeal of ESOP Dividend Deductibility Case (PDF)
U.S. Court of Appeals for the Ninth Circuit via FindLaw 
[Opinion] May 22, 2003 14 pages. Boise Cascade Corp. v. U.S., No. 01-36086 (9th Cir. May 20, 2003). Excerpt: This appeal presents the question of whether payments made by Boise Cascade Corporation ... to redeem stock held by its [ESOP] are deductible as dividends paid pursuant to 26 U.S.C. Section 404(k). We conclude, under the circumstances presented by this case, that they are ... MORE >> |
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