Court of Appeals for the Federal Circuit February 23, 1996, 94-5116 (Fairchild Industries, Incorporated v. United States)

NEWMAN, Circuit Judge.

This ease requires interpretation of the statute governing research tax credits under section 44F of the Internal Revenue Code of 1954, as applied to certain of the research costs incurred by Fairchild Industries, Inc. in a fixed-price incentive contract with the government.