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                        as a courtesy to the reader. They are not part of the opinion of the court.

091381P.pdf   02/09/2010  Nestle Purina Petcare Co.  v.  CIR
   U.S. Court of Appeals Case No:  09-1381
   Tax Court, Internal Revenue Service   
   [PUBLISHED] [Benton, Author, with Loken, Chief Judge, and Arnold,
   Circuit Judge]
   Federal Tax. The United States Tax Court did not err in finding
   taxpayer could not deduct payments for cash distribution redemptive
   dividends.