Legal Opinion
Boeing Co. v. United States
Court of Appeals for the Ninth Circuit
Decided August 2, 2001No. Nos. 99-35818, 99-35857PublishedCited by 13 opinions
1Opinion of the Court
DAVID R. THOMPSON, Circuit Judge:
The United States appeals the district court’s summary judgment determining that the Boeing Company and its consolidated subsidiaries (“Boeing”) are entitled to an income tax refund of approximately $419 million for the years 1979 through 1987. The issue is how research and development costs (“R & D”) should be accounted for in computing Boeing’s net income from export sales of commercial airplanes under the Internal Revenue Code’s export incentive provisions for a Domestic International Sales Corporation (“DISC”) and a Foreign Sales Corporation (“FSC”).
We…
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Borden Co.Supreme Court of the United States · 1939
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- McLean v. CrabtreeCourt of Appeals for the Ninth Circuit · 1999
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Center for Biological Diversit v. Ken SalazarCourt of Appeals for the Ninth Circuit · 2013
- Estate of Gertrude Saunders v. CirCourt of Appeals for the Ninth Circuit · 2014
- Batoh v. McNeil-PPC, Inc.District Court, D. Connecticut · 2016
- Boise Cascade Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 2003
- Metro Leasing and Development Corporation East Bay Chevrolet Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2004
8 more not listed; retrieve them via the Exa API.