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TRINITY INDUSTRIES, INC. v. U.S.

No. 12-11012.

757 F.3d 400 (2014)

TRINITY INDUSTRIES, INC., for Itself and on Behalf of Certain Subsidiaries, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 2, 2014.

Attorney(s) appearing for the Case

Thomas S. Leatherbury, Esq. , Daniel L. Tobey, Esq. , John C. Wander , Vinson & Elkins, L.L.P., Dallas, TX, Douglas Scott Draper, Esq. , Heller, Draper, Hayden, Patrick & Horn, L.L.C., New Orleans, LA, George Matthew Gerachis , Vinson & Elkins, L.L.P., Houston, TX, for Plaintiff-Appellant.

Andrew M. Weiner , Richard Bradshaw Farber, Esq. , Supervisory Attorney, U.S. Department of Justice, Washington, D.C., Michael D. Powell , U.S. Department of Justice, Dallas, TX, for Defendant-Appellee.

Before OWEN, SOUTHWICK, and GRAVES, Circuit Judges.

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...

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