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FAIRCHILD INDUSTRIES, INC. v. U.S.

No. 94-5116.

71 F.3d 868 (1995)

FAIRCHILD INDUSTRIES, INCORPORATED, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

As Modified February 23, 1996.

Attorney(s) appearing for the Case

Albert G. Lauber, Jr., Caplin & Drysdale, Chartered, Washington, D.C., argued for plaintiff-appellant. With him on the brief were Ralph A. Muoio and Julie W. Davis.

Steven I. Frahm, Attorney, Department of Justice, Washington, D.C., argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General, Gary R. Allen and Jonathan S. Cohen, Attorneys.

Alexander Zakupowsky, Jr. and Alan I. Horowitz, Miller & Chevalier, Chartered, Washington, D.C., were on the brief for the Amicus Curiae, Aerospace Industries Association of America, Inc.

Before RICH, NEWMAN, and SCHALL, Circuit Judges.

NEWMAN, Circuit Judge.

This case requires interpretation of the statute governing research tax credits under section 44F of the Internal Revenue Code of 1954, as applied to certain of the research costs incurred by Fairchild Industries, Inc. in a fixed-price incentive contract with the government. On Fairchild's appeal of the decision of the United States Court of Federal Claims,1 we conclude that the court erred in its interpretation...

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