Nestle Purina Petcare Co. v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 09-1381 ___________ Nestlé Purina Petcare Co., * * Petitioner-Appellant, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * * Respondent-Appellee. * ___________ Submitted: December 15, 2009 Filed: February 9, 2010 ___________ Before LOKEN, Chief Judge, ARNOLD and BENTON, Circuit Judges. ___________ BENTON, Circuit Judge. The tax court ruled, on summary judgment, that Nestlé Purina Petcare Company — hereafter Ralston, its name during the relevant years — could not deduct payments for cash…