Legal Opinion
Dynetics, Inc. and Subsidiaries v. United States
United States Court of Federal Claims
Decided May 31, 2015No. 12-576TPublishedCited by 14 opinions
1Opinion of the Court
Cross-Motions for Partial Summary Judgment; RCFC 56(a); I.R.C. § 41; Treasury Regulation § 1.41-4A; Funded Research Exception
OPINION and ORDER
CAMPBELL-SMITH, Chief Judge
This is a tax refund case. Dynetics, Inc. (Dynetics or plaintiff) is an engineering company headquartered in Huntsville, Alabama. Plaintiff filed amended tax returns for three tax periods seeking a refund based on certain research tax credits to which it claims entitlement under § 41 of the Internal Revenue Code (I.R.C.), which governs “Credit for increasing research activities.” I.R.C. § 41. Defendant, the Internal Revenue…
2Cases cited33 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
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. CastlemanSupreme Court of the United States · 2014
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3Cited by14 opinions
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- Stromness Mpo, LLC v. United StatesUnited States Court of Federal Claims · 2017
- Meyer, Borgman & Johnson, Inc. v. CIRCourt of Appeals for the Eighth Circuit · 2024
- Tidewater Contractors, Inc. v. United StatesUnited States Court of Federal Claims · 2017
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