Hodges v. Standard Oil Co.

How courts have described this case

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

• stating that application of the exclusion “must be determined by reference to the research agreements”
• stating that application of the exclusion “must be determined by reference to the research agreements”
• “The right to use the research results, even without the exclusive right, is a substantial right.”
• “The right to use the research results, even without the exclusive right, is a substantial right.”
• “The right to use is not a zero-sum game. [The taxpayer] still retains substantial rights in the subject matter even when others do as well.”
• “If the taxpayer does not have the right to use or exploit the results of the research, its-expenditures are not entitled to the tax credit ... regardless [of] whether the taxpayer receives some “incidental benefit” such as increased experience.”

Source: CourtListener parenthetical corpus (CC0).