Legal Opinion
Trinity Industries, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided July 2, 2014No. 12-11012PublishedCited by 15 opinions
1Opinion of the Court
PRISCILLA R. OWEN, Circuit Judge:
Trinity Industries, Inc. (Trinity) designed and built vessels during the taxable years ending March 1994 and March 1995 (the claim years). On its amended tax returns, Trinity claimed research tax credits under Internal Revenue Code (I.R.C.) § 41 based on several of these vessel projects. The I.R.S. denied these claims. Trinity then filed this tax refund action in federal court, seeking research tax credits based on the projects. After a two-phase bench trial, the district court held that the tax credit due Trinity was $135,787.60 for 1994 and $0 for 1995.…
2Cases cited15 opinions
- Ornelas v. United StatesSupreme Court of the United States · 1996
- United States v. JanisSupreme Court of the United States · 1976
- Dickerson v. Lexington Ins. Co.Court of Appeals for the Fifth Circuit · 2009
- Archie Dale Carson v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- French v. Allstate Indemnity Co.Court of Appeals for the Fifth Circuit · 2011
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Gic Services, L.L.C. v. Freightplus USA, IncorporaCourt of Appeals for the Fifth Circuit · 2017
- Bombardier Aerospace Corp. v. United StatesDistrict Court, N.D. Texas · 2015
- Little Sandy Coal Company, Inc v. CIRCourt of Appeals for the Seventh Circuit · 2023
- Tell City Boatworks, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2019
- Block v. United StatesDistrict Court, N.D. Texas · 2024
10 more not listed; retrieve them via the Exa API.