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UNITED STATIONERS, INC. v. U.S.

No. 97-4201.

163 F.3d 440 (1998)

UNITED STATIONERS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 24, 1998.

Rehearing Denied February 19, 1999.

Attorney(s) appearing for the Case

Kenneth C. Shepro (argued), Paul M. Daugerdas, Donna M. Guerin, R. Scott Johnson, Altheimer & Gray, Chicago, IL, for Plaintiff-Appellant.

Richard Farber, Pamela C. Berry (argued), Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for Defendant-Appellee.

Edward W. Schwartz, Ross & Hardies, Chicago, IL, for Amicus Curiae.

Before CUDAHY, MANION and EVANS, Circuit Judges.

CUDAHY, Circuit Judge.

United Stationers, Inc. (USI) sued the United States after the IRS failed to take action on its claim for a qualified research tax credit. The district court ruled for the government, largely adopting the recommendations of a magistrate judge. USI appeals that judgment. The issue is whether USI is entitled to a qualified research credit under Internal Revenue Code § 41 with respect to its development of certain computer software programs...

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