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081638P.pdf   01/26/2009  General Mills, Inc.  v.  United States
   U.S. Court of Appeals Case No:  08-1638
   U.S. District Court for the District of Minnesota - Minneapolis   
   [PUBLISHED] [Benton, Author, with Wollman and Beam, Circuit Judges]
   Civil case - Federal Income Tax. Plaintiff's requests for deductions for
   Section 404(k)(2)(A)(ii) applicable dividends were barred by 26 U.S.C.
   Sec. 162(k)(1), and the district court's order granting the refunds is
   reversed.