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GENERAL MILLS, INC. v. U.S.

No. 08-1638.

554 F.3d 727 (2009)

GENERAL MILLS, INC. & Subsidiaries, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: January 26, 2009.

Attorney(s) appearing for the Case

Ellen Page DelSole, DOJ, argued, Washington, DC (Nathan J. Hochman, AAG and Richard Farber, DOJ, on the brief), for appellant.

William L. Goldman, argued, Washington, DC (Robin L. Greenhouse and Joseph H. Selby, Boston, MA, on the brief), for appellee.

Before WOLLMAN, BEAM, and BENTON, Circuit Judges.

BENTON, Circuit Judge.

General Mills, Inc. ("GMI") sued for refunds of corporate income tax. The district court granted GMI summary judgment. The government appeals. Having jurisdiction under 28 U.S.C. § 1291, this court reverses and remands.

I.

GMI established three employee stock ownership plans ("ESOPs"). See 26 U.S.C. §§ 401(a), 401(k), 4975(e)(7). A single trust held the ESOPs' assets, primarily GMI common stock. GMI contributed...

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