BRIEFLY NOTED: The Wisconsin Gas Company is appealing a decision by a federal district court that it cannot claim research and development tax credits on the cost of developing a computer information system “to improve customer service and company performance.” The company bought database software to use as a platform for building its own database and hired Andersen Consulting to help.  The company has appealed to the court of appeals in the 7th circuit . . . .  The New Jersey governor signed a law on June 29 that requires limited liability companies and limited partnerships doing business in the state to get agreement from corporations that own interests in them either to pay New Jersey income taxes on their incomes from the ventures or else the LLCs or limited partnerships must pay the corporate income taxes themselves . . . .  Senator Charles Grassley (R.-Iowa), the most senior Republican on the Senate tax-writing committee, said he will try this fall to extend section 45 tax credits to projects that use cattle and hog manure to generate electricity.  The tax credit is 1.7¢ a kilowatt hour.