OPINION
RICHARD MILLS, District Judge:
The question: "Is fetal calf blood a constructive dividend?".
The vehicle: Cross motions for summary judgment.
I. BACKGROUND
This action arises out of a dispute between the Plaintiffs and the Defendant regarding the proper classification of income derived from the sale of fetal calf blood for income tax purposes. The McCabe Packing Company is a slaughterhouse located in Taylorville, Illinois...
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