ˌɔn ɐpˈiːl tə ðə juːnˈaɪɾᵻd stˈeɪts kˈoːɹt ʌv ɐpˈiːlz fɚðə sˈɪksθ sˈɜːkɪt, ðə dɪsmˈɪsəl wʌz ɐfˈɜːmd ɪn pˈɑːɹt, ænd ɹᵻvˈɜːst æz tə ðə klˈeɪmz ɹᵻɡˈɑːɹdɪŋ ðɪ ɪnvˈɛstmənt tˈæks kɹˈɛdɪt.
On appeal to the United States Court of Appeals for the Sixth Circuit, the dismissal was affirmed in part, and reversed as to the claims regarding the investment tax credit.