MEMORANDUM AND ORDER
JOYNER, District Judge.
This tax refund case has been brought before the Court on the parties' cross-motions for summary judgment. For the reasons which follow, the Defendant's motion shall be granted, while the plaintiff's motion is denied.
Factual Background
Prior to 1986, certain "investment tax credits" were available to domestic manufacturers who invested in equipment and other materials to modernize...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.