Court Cases

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Populous Holdings, Inc. v. Commissioner of Internal Revenue

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 …

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Trinity Industries, Inc. v. United States of America

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 …

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Eric G. Suder, et al. v. Commissioner of Internal Revenue

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 …

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Basim Shami et al. v. Commissioner of Internal Revenue

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 …

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Meyer, Borgman & Johnson, Inc. v. Commissioner of Internal Revenue

 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, …

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Fairchild Industries Incorporated v. United States, No. 94-5116

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 …

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Geosyntec Consultants, Inc. v. United States

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 …

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Lockheed Martin Corporation v. United States

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 …

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Little Sandy Coal Company, Inc. v. Commissioner of Internal Revenue

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 …

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Edward J. Tangel and Beatrice C. Tangel, et al. v. Commissioner of Internal Revenue

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 …

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United States v. Arthur R. McFerrin and Dorothy F. McFerrin

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 …

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Union Carbide Corporation and Subsidiaries v. Commissioner of Internal Revenue

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 …

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Siemer Milling Company v. Commissioner of Internal Revenue

 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 …

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