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UNITED DAIRY FARMERS, INC. v. U.S.

No. C-1-97-1043.

107 F.Supp.2d 937 (2000)

UNITED DAIRY FARMERS, INC., et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Ohio, Western Division.

May 23, 2000.

Attorney(s) appearing for the Case

William Francis Russo, Cynthia L Gibson, Katz, Teller, Brant & Hild Co — 1, Cincinnati, OH, for United Dairy Farmer Inc, Robert D Lindner, Jr, Parent and Natural Guardian of Robert D Lindner, III, Alan Bradford Lindner, David Clark Lindner, Co-Trustees of the Robert D Lindner, III Trust, plaintiffs.

Joseph L Meadows, Todd L Treadway, U.S. Department of Justice, Tax Division, Washington, DC, for United States of America, defendants.

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER

BECKWITH, District Judge.

On its 1993 corporate income tax return, Plaintiff United Dairy Farmers, Inc. ("UDF") took the following deductions: 1) a deduction of $259,980 pursuant to § 162 of the Internal Revenue Code for environmental remediation costs; 2) a deduction of $150,902 pursuant to § 165(a) of the Internal Revenue Code for abandonment losses relating to alleged valueless engineering...

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