Fairchild Industries, Incorporated v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that tax credit is allocated to person that bears financial risk of failure of the research
• stating that “the contractual arrangement” is the factor that determines which party is entitled to the credit
• stating that “the contractual arrangement” is the factor that determines which party is entitled to the credit
• stating that “the contractual arrangement” is the factor that determines which party is entitled to the credit
• stating that “the contractual arrangement” is the factor that determines which party is entitled to the credit
• stating that “the contractual arrangement” is the factor that determines which party is entitled to the credit

Source: CourtListener parenthetical corpus (CC0).