United States Seventh Circuit

Where the developer of computer source code fails to take a copy of the software for use with other clients, the district court may infer that it would not be useful to other clients and therefore does not qualify as "research" entitling the customer to a tax credit under 26 USC 41.

Appellate Information

• Argued 06/05/2001
• Decided 08/14/2001
• Published 08/14/2001

Judges

• POSNER, Circuit Judge., Before POSNER, MANION, and ROVNER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Robert E. Meldman (argued), Reinhart, Boerner, Van Deuren, Norris & Rieselbach, Milwaukee, WI, for Plaintiff-Appellant.


• For Appellees:
  
• Robert W. Metzler (argued), Dept. of Justice, Tax Div., App. Sec., Washington, DC, for Defendant-Appellee.