Legal Opinion
Fairchild Industries, Inc. v. United States
United States Court of Federal Claims
Decided March 25, 1994No. 91-1546TPublishedCited by 3 opinions
1Opinion of the Court
OPINION
LYDON, Senior Judge:
The plaintiff in this litigation is an affiliated group of corporations which includes a parent corporation, Fairchild Industries, Inc., and various subsidiaries. For convenience, throughout this opinion the affiliated group of corporations shall be referred to as Fair-child. Fairchild seeks to recover deficiencies assessed by the Internal Revenue Service after the Service disallowed a portion of research tax credits Fairchild claimed on its 1983 and 1984 tax returns for work performed pursuant to a government contract. The issue before the court is whether the…
2Cases cited8 opinions
- Insurance Co. v. DutcherSupreme Court of the United States · 1877
- Johns-Manville Corporation and Johns-Manville Sales Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- P.J. Maffei Building Wrecking Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Lima Surgical Associates, Inc., Voluntary Employees' Beneficiary Association Plan Trust, Huntington National Bank, Trustee v. The United StatesCourt of Appeals for the Federal Circuit · 1991
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Fairchild Industries, Incorporated v. United StatesCourt of Appeals for the Federal Circuit · 1996
- United Stationers, Inc. v. United StatesDistrict Court, N.D. Illinois · 1997
- National Surety Corp. v. United StatesUnited States Court of Federal Claims · 1994