Legal Opinion
United Stationers, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided February 19, 1999No. 97-4201PublishedCited by 13 opinions
1Opinion of the Court
CUDAHY, Circuit Judge.
United Stationers, Inc. (USI) sued the United States after the IRS failed to take action on its claim for a qualified research tax credit. The district court ruled for the government, largely adopting the recommendations of a magistrate judge. USI appeals that judgment. The issue is whether USI is entitled to a qualified research credit under Internal Revenue Code § 41 with respect to its development of certain computer software programs. USI has not shown its entitlement to the qualified research credit and we therefore affirm.
I. Background
The facts of this case are not…
2Cases cited6 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Resolution Trust Corp. v. GallagherCourt of Appeals for the Seventh Circuit · 1993
- TSR, Inc. v. CommissionerUnited States Tax Court · 1991
- United States of America, Cross-Appellee v. Wisconsin Power and Light CompanyCourt of Appeals for the Seventh Circuit · 1994
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- 330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United StatesCourt of Appeals for the Seventh Circuit · 2000
- United States v. McFerrinCourt of Appeals for the Fifth Circuit · 2009
- Tax & Accounting Software Corp. v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Wicor, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 2001
- Nicholas E. Eustace v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
8 more not listed; retrieve them via the Exa API.