Legal Opinion
Boise Cascade Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided May 20, 2003No. 01-36086PublishedCited by 16 opinions
1Opinion of the Court
OPINION
THOMAS, Circuit Judge.
This appeal presents the question of whether payments made by Boise Cascade Corporation (“Boise Cascade”) to redeem stock held by its Employee Stock Ownership Plan are deductible as dividends paid pursuant to 26 U.S.C. § 404(k). We conclude, under the circumstances presented by this case, that they are and affirm the judgment of the district court.
I
Boise Cascade is an integrated forest products and office products company headquartered in Boise, Idaho. It maintained the Boise Cascade Corporation Savings and Supplemental Retirement Plan (“Plan”) for its employees.…
2Cases cited7 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Eric D. Oliver v. Jerry Keller, Sheriff Kyle Edwards Dave SwiekertCourt of Appeals for the Ninth Circuit · 2002
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
- United States v. DavisSupreme Court of the United States · 1970
- Commissioner v. First Security Bank of Utah, N. A.Supreme Court of the United States · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Vicki Jordan v. Northrop Grumman Corporation Welfare Benefit Plan Metropolitan Life Insurance CompanyCourt of Appeals for the Ninth Circuit · 2004
- Conopco, Inc. v. United StatesCourt of Appeals for the Third Circuit · 2009
- Nestlé Purina Petcare Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 2010
- Petersen v. Comm'r of Internal RevenueCourt of Appeals for the Tenth Circuit · 2019
- Ralston Purina Co. v. Comm'rUnited States Tax Court · 2008
11 more not listed; retrieve them via the Exa API.