Legal Opinion

Geosyntec Consultants, Inc. v. United States

Court of Appeals for the Eleventh Circuit

Decided January 29, 2015No. 14-11107PublishedCited by 6 opinions

1Opinion of the Court

WILSON, Circuit Judge:

Plaintiff-appellant Geosyntec Consultants, Inc. (Geosyntec) appeals the district court’s grant of summary judgment in favor of defendant-appellee United States of America (United States) and against Geo-syntec, in which the district court found that Geosyntec was not entitled to research tax credits pursuant to 26 U.S.C. § 41 for research expenses incurred on certain client projects during tax years 2002 to 2005.

Under § 41, a taxpayer may claim a tax credit for increased spending on qualified research. Certain categories of research are expressly excluded from the…

2Cases cited10 opinions

  1. David Sapuppo, Theresa Sapuppo v. Allstate Floridian Insurance CompanyCourt of Appeals for the Eleventh Circuit · 2014
  2. Alveda King Beal v. Paramount Pictures CorporationCourt of Appeals for the Eleventh Circuit · 1994
  3. Roger Whatley, Sr. v. Cna Insurance Companies, Baker Brothers, IncorporatedCourt of Appeals for the Eleventh Circuit · 1999
  4. John Thrasher v. State Farm Fire and Casualty Company, a CorporationCourt of Appeals for the Eleventh Circuit · 1984
  5. Key v. Allstate Insurance CompanyCourt of Appeals for the Eleventh Circuit · 1996

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3Cited by6 opinions

  1. Meyer, Borgman & Johnson, Inc. v. CIRCourt of Appeals for the Eighth Circuit · 2024
  2. United States v. GrigsbyCourt of Appeals for the Fifth Circuit · 2023
  3. AI Visualize, Inc. v. Nuance Communications Inc.District Court, D. Delaware · 2022
  4. LiTL LLC v. Lenovo(United States), Inc.District Court, D. Delaware · 2022
  5. United States v. GrigsbyDistrict Court, M.D. Louisiana · 2022

1 more not listed; retrieve them via the Exa API.

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