Little Sandy Coal Company, Inc v. CIR

In the United States Court of Appeals For the Seventh Circuit ____________________ No. 21-3145 LITTLE SANDY COAL COMPANY, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Appeal from the United States Tax Court. No. 17431-17 — James S. Halpern, Judge. ____________________ ARGUED OCTOBER 26, 2022 — DECIDED MARCH 7, 2023 ____________________ Before ROVNER, HAMILTON, and BRENNAN, Circuit Judges. BRENNAN, Circuit Judge. This case requires us to interpret the research tax credit under Section 41 of the Internal Reve- nue Code. To claim the…