Legal Opinion

Lockheed Martin Corp. v. United States

United States Court of Federal Claims

Decided September 25, 1997No. 96-161TPublishedCited by 7 opinions

1Opinion of the Court

Opinion and Order 1

WEINSTEIN, Judge.

Plaintiff has moved for an order clarifying the scope of the complaint. The complaint seeks a refund of almost sixty-four million *199dollars. Specifically, plaintiff asks the court to hold that it may seek a qualified research expenditure (“QRE”) tax credit for certain research expenses of a LANTIRN prototype test unit program (amounting to ten million dollars) that were not discovered until the government initiated intensive, on-site, expert-aided discovery with respect to the LANTIRN contract. See PI. Mot. at 1-2; Def. Opp. at 1. These particular classes of…

2Cases cited30 opinions

  1. Jenkins v. McKeithenSupreme Court of the United States · 1969
  2. Chase Securities Corp. v. DonaldsonSupreme Court of the United States · 1945
  3. Allan J. Jablonski v. Pan American World Airways, IncCourt of Appeals for the Third Circuit · 1988
  4. Lewis v. ReynoldsSupreme Court of the United States · 1932
  5. Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968

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3Cited by7 opinions

  1. TRUE v. United StatesCourt of Appeals for the Tenth Circuit · 1999
  2. Lockheed Martin Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2000
  3. Free-Pacheco v. United StatesUnited States Court of Federal Claims · 2014
  4. Parma v. United StatesUnited States Court of Federal Claims · 1999
  5. Cooper v. United States ex rel. Commissioner of Internal Revenue ServiceDistrict Court, N.D. Texas · 2007

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