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CONOPCO, INC. v. U.S.

No. 07-3564.

572 F.3d 162 (2009)

CONOPCO, INC., Appellant v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Filed July 13, 2009.

Attorney(s) appearing for the Case

Ronald S. Rolfe, (Argued), Cravath, Swaine & Moore, New York, NY, for Appellant.

Ellen P. DelSole, (Argued), United States Department of Justice, Washington, DC, for Appellee.

Before: FUENTES and FISHER, Circuit Judges, and PADOVA District Judge.

OPINION OF THE COURT

FISHER, Circuit Judge.

This appeal requires us to determine whether Conopco, Inc.1 is entitled to a federal income tax refund of approximately $13.8 million based on the deduction available under 26 U.S.C. § 404(k)(1) for payments that it made pursuant to an Employee Stock Ownership Plan ("ESOP") during the tax years of 1994 to 2000. The District Court granted summary judgment in favor of the Government...

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