UNITED STATIONERS v. COMMISSIONER
Download the complete brief here: 163 F.3d 440 (1998)
UNITED STATIONERS, INC., Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee.
No. 97-4201.
United States Court of Appeals, Seventh Circuit.
Argued September 9, 1998.
Decided December 24, 1998.
Rehearing Denied February 19, 1999.
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. USI has not shown its entitlement to the qualified research credit and we therefore affirm.
I. BACKGROUND
II. DECISION
A. The Qualified Research Tax Credit
1. Discover Information which is Technological in Nature
2. Process of Experimentation
B. The Inernal Use Exclusion
C. Innovative and Risky Exception to the Exclusion
