Legal Opinion
Fairchild Industries, Incorporated v. United States
Court of Appeals for the Federal Circuit
Decided February 23, 1996No. 94-5116PublishedCited by 12 opinions
1Opinion of the Court
NEWMAN, Circuit Judge.
This ease requires interpretation of the statute governing research tax credits under section 44F of the Internal Revenue Code of 1954, as applied to certain of the research costs incurred by Fairchild Industries, Inc. in a fixed-price incentive contract with the government. On Fairchild’s appeal of the decision of the United States Court of Federal Claims, 1 we conclude that the court erred in its interpretation of the statute and regulations.
THE RESEARCH TAX CREDIT
The research tax credit was established by the Economic Recovery Tax Act of 1981, Pub.L. No. 97-34, §…
2Cases cited6 opinions
- Marine Midland Bank v. United StatesUnited States Court of Claims · 1982
- John L. Kane, Jr. v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Nuclear Research Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Boeing Co. v. United StatesUnited States Court of Claims · 1992
- McDonnell Douglas Corp. v. United StatesUnited States Court of Claims · 1992
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Lockheed Martin Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Dynetics, Inc. and Subsidiaries v. United StatesUnited States Court of Federal Claims · 2015
- United Stationers, Inc. v. United StatesDistrict Court, N.D. Illinois · 1997
- Geosyntec Consultants, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 2015
- Lockheed Martin Corp. v. United StatesUnited States Court of Federal Claims · 2001
7 more not listed; retrieve them via the Exa API.