(I.R.C. §162(k) precludes a deduction for petitioner’s payment to its ESOP in redemption of its preferred stock, where the proceeds were distributed to employees terminating their participation in the plan; court’s decision contrary to Boise Cascade Corp. v. United States, 329 F.3d 751 (9th Cir. 2003), but is consistent with Conopco, Inc. v. United States, No. 2:2004cv06025, 2008 U.S. Dist. LEXIS 52306 (D. N.J. Jul. 17, 2007); and General Mills, Inc. v. United States, No. 06-3547, 2008 U.S. Dist. LEXIS 3196 (D. Minn. Jan. 14, 2008)).