H Enterprises Intl. v. CIR

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 98-3259 ___________ H Enterprises International, Inc., * and Subsidiaries, * * Appellant, * On Appeal from the * United States Tax Court. v. * * [To Be Published] * Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: May 10, 1999 Filed: July 27, 1999 ___________ Before RICHARD S. ARNOLD, FAGG, and BOWMAN, Circuit Judges. ___________ PER CURIAM. This is an income-tax case. Two issues are presented: whether H Enterprises International, Inc., is entitled to a dividends-received deduction with respect to…