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BOISE CASCADE CORP. v. U.S.

No. 01-36086.

329 F.3d 751 (2003)

BOISE CASCADE CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed May 20, 2003.

Attorney(s) appearing for the Case

Edward T. Pereluter and Richard Farber, Tax Division, United States Department of Justice, Washington, D.C., attorneys for the appellant.

William L. Goldman and Christopher Kliefoth, McDermott, Will & Emery, Washington D.C. and William R. VanHole, Boise, Idaho, attorneys for the appellee.

Before D.W. NELSON, THOMAS, Circuit Judges, and PREGERSON, District Judge.

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...

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