Legal Opinion
Tax & Accounting Software Corp. v. United States
District Court, N.D. Oklahoma
Decided July 31, 2000No. 4:98-cv-00363PublishedCited by 5 opinions
1Opinion of the Court
ORDER
ELLISON, Senior District Judge.
Now before the Court are the cross motions for summary judgment of the Plaintiffs, Tax and Accounting Software Corporation, Tim Kloehr and Sheryl Kloehr (collectively referred to as “TAASC”) and the Defendant, United States of America (referred to herein as the “IRS”).
TAASC creates and sells software programs designed to be used by tax and accounting professionals. This dispute involves tax credits that were claimed by TAASC for tax years 1993 and 1994 under the “research credit” provisions of § 41 of the Internal Revenue Code for expenses incurred in the…
2Cases cited18 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Mallard v. United States Dist. Court for Southern Dist. of IowaSupreme Court of the United States · 1989
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3Cited by5 opinions
- Tax & Accounting Software Corp. v. United StatesCourt of Appeals for the Tenth Circuit · 2002
- Equal Employment Opportunity Commission v. Product Fabricators, Inc.District Court, D. Minnesota · 2012
- Nicholas E. Eustace v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Wicor, Inc. v. United StatesDistrict Court, E.D. Wisconsin · 2000
- Eustace, Robert R. v. CIRCourt of Appeals for the Seventh Circuit · 2002