Boise Cascade Corp. v. United States

Full Text of Court Cases
May 20, 2003
5112 Stationery and Office Supplies
453210 Office Supplies and Stationery Stores
federal taxation
redemption, convertible preferred stock, dividends, employee stock ownership plan (ESOP), income tax

Boise Cascade Corp. v. United States
329 F.3d 751, 2003 U.S. App. LEXIS 9642
Federal Court
9th Circuit
United States Court of Appeals


Issue is whether distributions to ESOP plan participants are deductible dividends.
Boise Cascade Corp. v. United States
PDF, Size: 65 KB

See Also

Redemptions of ESOP Shares Were Deductible Dividends

The question of whether the distributions to plan participants are deductible dividends depends on who owned the convertible preferred stock when the redemptions took place.