Court Cases

December 6, 2019 | Joseph Robert Goeke, United States Tax Court Judge | Docket No. 405-17 Short Summary In a pivotal decision by the United States Tax Court, Populous Holdings, Inc. contended with the IRS over the eligibility of claimed research credits for the years 2010 and 2011. The case revolved around whether the research […]

February 23, 2023 | Colvin, Judge | United States Tax Court | Docket No. 18632-19 Short Summary In the case of Scott Moore and Gayla Moore v. Commissioner of Internal Revenue, the United States Tax Court addressed whether Nevco, Inc., a subchapter S corporation owned by Gayla Moore, was entitled to claim the research and

January 29, 2010 | David C. Godbey, United States District Judge | Docket No. 3:06-CV-0726-N Short Summary In the case of Trinity Industries, Inc. v. United States of America, Trinity Industries sought a tax refund based on qualified research expenditures (QREs) it claimed were wrongly disallowed for its tax years ending in March of 1994

October 1, 2014 | Vasquez, United States Tax Court Judge | Docket No. 14435-09, 14460-09, 6183-10, 6210-10 Short Summary In the tax court case Eric G. Suder, et al. v. Commissioner of Internal Revenue, the court ruled on several issues related to the claim of research tax credits by Estech Systems, Inc. (ESI), a company

January 23, 2014 | Priscilla R. Owen, Circuit Judge | United States Court of Appeals for the Fifth Circuit | Docket No. 12-60727 Short Summary In the case Basim Shami et al. v. Commissioner of Internal Revenue, the petitioners, who were investors in Farouk Systems, Inc. (FSI), appealed the United States Tax Court’s decision upholding

July 15, 2021 | Stewart, District Judge, United States District Court for the District of Utah | Docket No. 2:20-CV-890-TS-CMR Short Summary In the case of Premier Tech, Inc. v. United States, the United States District Court for the District of Utah denied the U.S. government’s motion to dismiss a lawsuit filed by Premier Tech,

 May 6, 2024 | Benton, United States Court of Appeals for the Eighth Circuit Judge | Docket No. 23-1523 Short Summary In the case of Meyer, Borgman & Johnson, Inc. v. Commissioner of Internal Revenue, the United States Court of Appeals for the Eighth Circuit upheld a decision from the Tax Court, denying the appellant,

November 29, 1995 | Before RICH, NEWMAN, and SCHALL, Circuit Judges | Docket No. Short Summary In the case of Fairchild Industries Incorporated v. United States, Fairchild Industries, Inc., a company engaged in the aerospace industry, appealed a decision by the United States Court of Federal Claims regarding the denial of research tax credits. The

April 15, 2013 | Dave Lee Brannon, U.S. Magistrate Judge | Southern District of Florida | Docket No. 9:12-cv-80334 Short Summary The Southern District of Florida presided over a complex case involving the eligibility of a consulting and engineering firm for a research tax credit. The firm sought a federal income tax refund amounting to

September 20, 2012 | William L. Standish | Western District of Pennsylvania | Civil Action No. 09-351 Short Summary Bayer Corporation, along with its subsidiaries, filed a lawsuit against the United States seeking a refund for R&D tax credits that were disallowed by the Internal Revenue Service (IRS). The case primarily revolves around whether certain

June 26, 2020 | John R. Adams, District Judge | Northern District of Ohio | Docket No. 5:16-cv-02052 Short Summary The case of Audio Technica U.S., Inc. v. United States centers on a dispute regarding the Research and Development (R&D) tax credit, which Audio Technica claimed for the tax years 2006 to 2010. Audio Technica,

April 26, 2000 | LOURIE, Circuit Judge | Docket No. 99-5039 | United States Court of Appeals for the Federal Circuit Short Summary The case involves Lockheed Martin Corporation, appealing decisions made by the United States Court of Federal Claims regarding its tax refund suit. Lockheed Martin sought a refund claiming tax credits for research

March 7, 2023 | Brennan, Circuit Judge, United States Court of Appeals for the Seventh Circuit | Docket No. 21-3145 Short Summary In the case of Little Sandy Coal Company, Inc. v. Commissioner of Internal Revenue, the Seventh Circuit Court of Appeals addressed the eligibility of claimed research and development (R&D) tax credits under Section

 March 29, 2021 | BUCH, United States Tax Court Judge | Docket No. 20237-16 Short Summary In the case of Leon Max v. Commissioner, the Tax Court examined the eligibility of Leon Max, Inc. (LMI), a fashion company, to claim research and development (R&D) tax credits for activities related to garment design and production for

May 26, 1994 | Pate, Special Trial Judge | Docket No. 10309-91 Short Summary The case of Fudim v. Commissioner revolves around the dispute between Efrem V. Fudim, an inventor and entrepreneur, and the IRS regarding several tax issues, including the eligibility for research and development (R&D) tax credits. Mr. Fudim engaged in the development

January 11, 2021 | Judge Lauber | United States Tax Court | Docket Nos. 27268-13, 27309-13, 27371-13, 27373-13, 27374-13, 27375-13 Short Summary In Tangel v. Commissioner, the United States Tax Court addressed the consolidated cases of Edward J. Tangel and Beatrice C. Tangel, among others, against the Commissioner of Internal Revenue. The primary issue was

June 9, 2009 | Edith Brown Clement, Circuit Judge | Fifth Circuit Court of Appeals | Docket No. 08-20377 Short Summary In the case of United States v. Arthur R. McFerrin and Dorothy F. McFerrin, the United States Court of Appeals for the Fifth Circuit reviewed a decision by the Southern District of Texas concerning

November 13, 2023 | Higginbotham, Circuit Judge, United States Court of Appeals for the Fifth Circuit | Docket No. 22-30764 Short Summary In the case of United States v. Grigsby, the U.S. Court of Appeals upheld a decision rejecting research and development (R&D) tax credits claimed by Cajun Industries LLC. The appellants, Leonard and Barbara

September 7, 2012 | Edward R. Korman, Senior United States District Court Judge | Second Circuit Court of Appeals | Docket No. 11-2552 Short Summary The case Union Carbide Corporation and Subsidiaries v. Commissioner of Internal Revenue (Docket No. 11-2552) was heard by the United States Court of Appeals for the Second Circuit and decided

 April 15, 2019 | David Buch, Judge | United States Tax Court | Docket No. 21655-15 Short Summary In the case of T.C. Memo. 2019-37, Siemer Milling Company v. Commissioner of Internal Revenue, the United States Tax Court examined whether Siemer Milling Company (Siemer) was entitled to research and development (R&D) tax credits under section

| May 31, 2015 | Campbell-Smith, Chief Judge, United States Court of Federal Claims | Docket No. 12-576T Short Summary  The case of Dynetics, Inc. v. United States centers around the eligibility of Dynetics, Inc. to claim research tax credits under § 41 of the Internal Revenue Code. Dynetics, an engineering company, filed for a