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97 cases found
- Amirikian v. United States1952 · R&D Tax Credit — Funded Research Exclusion (IRC §41) · Case No. 197 F.2d 442
- Little Sandy Coal Co., Inc. v. Commissioner2023 · Process of Experimentation Test — Documentation Standards · Case No. 21-3145
- Apple Computer, Inc. v. Commissioner1992 · Stock-Based Compensation as Qualified Research Wages · Case No. 98 T.C. 232
- Bayer Corp. v. United States2012 · Statistical Sampling for QRE Substantiation · Case No. Civil No. 09-351
- Betz v. Commissioner2023 · Pilot Models and Documentation Standards · Case No. T.C. Memo. 2023-84
- Eustace v. Commissioner2001 · Substantiation and the Cohan Doctrine · Case No. T.C. Memo. 2001-66
- Fairchild Industries, Inc. v. United States1995 · Funded Research Exclusion · Case No. 71 F.3d 868
- FedEx Corp. v. United States2009 · Discovery Test and Internal-Use Software · Case No. 103 AFTR 2d 2009-2722
- Fudim v. Commissioner1994 · Substantially All / Wage Allocation · Case No. T.C. Memo. 1994-235
- Geosyntec Consultants, Inc. v. United States2015 · Funded Research Exclusion · Case No. 776 F.3d 1330
- Harper v. Commissioner2023 · Business Component Test · Case No. T.C. Memo. 2023-57
- Kollsman Instrument Corp. v. Commissioner1986 · Section 174 Amortization · Case No. T.C. Memo. 1986-66
- Kyocera AVX Components Corp. v. United States2021 · Qualified Research Expenses · Case No. No. 1:21-cv-02146
- Leon Max, Inc. v. Commissioner2021 · Process of Experimentation · Case No. T.C. Memo. 2021-37
- Lockheed Martin Corp. v. United States2000 · Substantial Rights / Funded Research · Case No. 210 F.3d 1366
- Mayrath v. Commissioner1964 · Section 174 Research Expenditures · Case No. 41 T.C. 582
- Meyer, Borgman & Johnson, Inc. v. Commissioner2024 · Funded Research Exclusion · Case No. 100 F.4th 986
- Norwest Corp. v. Commissioner1998 · Internal-Use Software · Case No. 110 T.C. 454
- Phoenix Design Group, Inc. v. Commissioner2024 · Process of Experimentation · Case No. T.C. Memo. 2024-113
- Populous Holdings, Inc. v. Commissioner2019 · Funded Research Exclusion · Case No. Docket No. 405-17
- Scott Moore v. Commissioner2023 · Qualified Research Expenses / Officer Wages · Case No. T.C. Memo. 2023-20
- Shami v. Commissioner2012 · Qualified Research Expenses / Documentation · Case No. T.C. Memo. 2012-78
- Siemer Milling Co. v. Commissioner2019 · Process of Experimentation · Case No. T.C. Memo. 2019-37
- Suder v. Commissioner2014 · Qualified Research Expenses · Case No. T.C. Memo. 2014-201
- Sun Microsystems, Inc. v. Commissioner1995 · Stock-Based Compensation as QRE Wages · Case No. T.C. Memo. 1995-69
- Tangel v. Commissioner2021 · Substantial Rights / Funded Research · Case No. T.C. Memo. 2021-1
- Tax & Accounting Software Corp. v. United States2000 · Discovery Test · Case No. 111 F. Supp. 2d 1153
- TG Missouri Corp. v. Commissioner2009 · Qualified Supplies · Case No. 133 T.C. 278
- Trinity Industries, Inc. v. United States2010 · Business Component Test · Case No. 691 F. Supp. 2d 688
- Union Carbide Corp. & Subsidiaries v. Commissioner2009 · Supply Costs / Qualified Research Expenses · Case No. T.C. Memo. 2009-50
- United States v. McFerrin2009 · Cohan Rule Estimation · Case No. 570 F.3d 672
- United Stationers, Inc. v. United States1997 · Discovery Test and Internal-Use Software · Case No. 982 F. Supp. 1279
- Wicor, Inc. v. United States2000 · Internal-Use Software / Innovativeness Test · Case No. 116 F. Supp. 2d 1028
- Zink v. United States1991 · Section 174 Research Expenditures · Case No. 929 F.2d 1015
- George v. Commissioner2026 · Documentation Standards · Case No. T.C. Memo. 2026-10
- Procter & Gamble Co. v. United States2010 · Gross Receipts Computation · Case No. 733 F. Supp. 2d 857
- Dynetics, Inc. v. United States2015 · Funded Research Exclusion · Case No. 121 Fed. Cl. 158
- Kantor v. Commissioner1993 · Section 174 Research Expenditures · Case No. 998 F.2d 1514
- Ekman v. Commissioner1999 · Section 174 Research Expenditures · Case No. 184 F.3d 522
- Intermountain Electronics Inc. v. Commissioner2024 · Pilot Models and Documentation Standards · Case No. Docket No. 11019-19
- System Technologies Inc. v. Commissioner2024 · Funded Research Exclusion · Case No. Docket No. 12211-21
- Smith v. Commissioner2024 · Funded Research Exclusion · Case No. Docket Nos. 13382-17, 13385-17, 13387-17
- Cleveland v. Commissioner1961 · Trade or Business Requirement for Joint Venture Research · Case No. 297 F.2d 169
- Coors Porcelain Co. v. Commissioner1969 · Section 174 Treatment of Equipment Modification Expenditures · Case No. 52 T.C. 682
- Kilroy v. Commissioner1980 · Inventor's Trade or Business Under Section 174 · Case No. T.C. Memo. 1980-489
- Nickeson v. Commissioner1992 · Profit Motive and Trade or Business in R&D Tax Shelters · Case No. 962 F.2d 973
- Research, Inc. v. United States1995 · Substantiation of Base Period Research Expenses · Case No. Docket No. 3-93-CIV-742
- Scoggins v. Commissioner1995 · Realistic Prospect of Entering Business Under Section 174 · Case No. 46 F.3d 950
- Spellman v. Commissioner1988 · R&D Tax Shelter Partnerships and Section 174 · Case No. 845 F.2d 148
- Quebe v. United States2019 · Substantiation of Qualified Research Expenses Under Section 41 · Case No. Case No. 3:15-cv-294
- Green v. Commissioner1984 · Trade or Business Requirement for Passive Research-Funding Partnerships · Case No. 83 T.C. 667
- Louw v. Commissioner1971 · Individual Inventor's Trade or Business Under Section 174 · Case No. 30 T.C.M. (CCH) 1421
- Grigsby v. United States2023 · Funded Research Exclusion — Substantial Rights and Payment Contingency · Case No. 85 F.4th 258
- General Motors Corp. v. Franchise Tax Board2006 · Allocation of the Research Credit Within a Unitary Group · Case No. 39 Cal.4th 773
- Appeal of Swat-Fame, Inc.2019 · Process of Experimentation Test — Apparel Design · Case No. 2020-OTA-046P
- Appeal of Electronic Data Systems Corporation & Subsidiaries2023 · Statute of Limitations for Assessments Following a Federal Research Credit Adjustment · Case No. 2023-OTA-539P
- Appeal of Novo Nordisk Inc.2024 · Fixed-Base Percentage Computation — Controlled Group Dispositions · Case No. 2024-OTA-679P
- Appeal of Pino2020 · Substantiation of Qualified Research — Agricultural Consulting · Case No. 2020-OTA-375P
- Appeal of Electronic Data Systems Corporation & Subsidiaries2023 · Regular Research Credit Substantiation and Enterprise Zone Credit Aggregation · Case No. 2023-OTA-540
- Appeal of Abramson (Abramson Teiger Architects, LLP)2024 · Substantiation of the Process of Experimentation Test — Architectural Services · Case No. 2024-OTA-636
- Appeal of Advanced American Laboratories, Inc.2026 · Qualified Research — Adoption of Existing Testing Technologies · Case No. 2026-OTA-397P
- Achillion Pharmaceuticals, Inc. v. Law2009 · Refund Exchange Eligibility for Carried-Forward Research and Development Tax Credits · Case No. 291 Conn. 525
- Idaho State Tax Commission, Docket No. 0-077-816-8322025 · Idaho research credit — truss manufacturer, credit denied in full · Case No. Docket No. 0-077-816-832
- Idaho State Tax Commission, Docket No. 0-239-698-9442023 · Idaho research credit — adaptation to customer need, credit denied · Case No. Docket No. 0-239-698-944
- Idaho State Tax Commission, Docket No. 0-723-166-2082024 · Idaho research credit — software development partnership, notice modified in part · Case No. Docket No. 0-723-166-208
- Idaho State Tax Commission, Docket No. 0-832-082-9442025 · Idaho research credit — forestry/mulching S corporation, credit denied for lack of documentation · Case No. Docket No. 0-832-082-944
- Idaho State Tax Commission, Docket No. 1-588-651-0082025 · Idaho research credit — manufacturer sold before audit, no records available, credit denied · Case No. Docket No. 1-588-651-008
- Idaho State Tax Commission, Docket No. 1-707-713-5362025 · Idaho research credit — real estate development and software, credit denied on QRE substantiation · Case No. Docket No. 1-707-713-536
- Idaho State Tax Commission, Docket No. 1-854-194-6882023 · Idaho research credit — modular building manufacturer, credit denied as adaptation to customer specifications · Case No. Docket No. 1-854-194-688
- Idaho State Tax Commission, Docket No. 2-117-100-5442025 · Idaho research credit — truss and structural engineering firm, credit denied for unsubstantiated QRE estimates · Case No. Docket No. 2-117-100-544
- Idaho State Tax Commission, Docket No. 2-134-845-4402021 · Idaho research credit — custom cabinetry manufacturer, credit denied as adaptation · Case No. Docket No. 2-134-845-440
- Idaho State Tax Commission, Docket No. 1-401-911-2962023 · Idaho research credit — dental laboratory, credit denied for fit-testing project · Case No. Docket No. 1-401-911-296
- Caveney v. Bower2003 · Illinois research credit — S corporation shareholder pass-through, statutory retroactivity · Case No. No. 92963
- Illinois Department of Revenue, IT 18-052018 · Illinois research credit — statute of limitations for refund claim based on S corporation K-1 credits · Case No. IT 18-05
- Tell City Boatworks, Inc. v. Indiana Department of State Revenue2020 · Indiana research credit — custom shipbuilder, business component and process-of-experimentation tests · Case No. Cause No. 18T-TA-00004
- State Street Corporation v. Commissioner of Revenue2024 · Massachusetts research credit — eligibility of financial institutions as 'business corporations' · Case No. Docket No. C344139
- International Business Machines Corp. v. Commissioner of Revenue2019 · Minnesota research credit — federal minimum base amount and aggregate gross receipts · Case No. No. A18-1740
- General Mills, Inc. v. Commissioner of Revenue2019 · Minnesota research credit — federal minimum base amount and aggregate gross receipts · Case No. No. A18-1660
- Team Specialty Products, Inc. v. New Mexico Taxation and Revenue Department2004 · New Mexico Technology Jobs Tax Credit — mandatory one-year application deadline · Case No. No. 24,670
- In the Matter of the Protest of Wall Company Inc.2018 · New Mexico Technology Jobs Tax Credit — incorrect taxpayer name and CRS number on timely application · Case No. D&O No. 18-08
- In the Matter of the Protest of Process Equipment & Service Company, Inc.2020 · New Mexico Technology Jobs Tax Credit — substantiating qualified expenditures without a formal time-keeping system · Case No. AHO Case No. 18.10-270R, D&O No. 20-02
- Process Equipment & Service Company, Inc. v. New Mexico Taxation & Revenue Department2023 · New Mexico Technology Jobs Tax Credit — 'cost accounting methodology' as a term of art · Case No. No. A-1-CA-38779
- Matter of General Electric Company1988 · New York research and development tax credit — effective date for recovery property · Case No. DTA No. 802698
- Matter of Global Foundries U.S., Inc.2020 · New York Empire Zone Investment Tax Credit — timeliness of refund claim for semiconductor manufacturing facility · Case No. DTA No. 829184
- Matter of Charter Communications, Inc. v. New York State Tax Appeals Tribunal2025 · New York Qualified Emerging Technology Company preferential tax rate — combined group eligibility · Case No. CV-24-0971
- Matter of Fidelity National Information Services Inc. and Subsidiaries2026 · New York Qualified Emerging Technology Company preferential tax rate — combined group eligibility for financial technology company · Case No. DTA No. 850502
- Ohio Department of Taxation, Final Determination (September 9, 2020)2020 · Ohio commercial activity tax research credit — base period substantiation under R.C. 5751.51 · Case No. Final Determination, September 9, 2020
- Automated Packaging Systems, Inc., Final Determination2022 · Ohio commercial activity tax research credit — Ohio-situs and four-part qualified research substantiation under R.C. 5751.51 · Case No. Final Determination (2022)
- Zmation, Inc. v. Department of Revenue2022 · Oregon research tax credit — custom machine builder, documentation and funded-research exclusion · Case No. No. TC-MD 210293N
- Gentex Corporation v. Department of Revenue2021 · Pennsylvania Research and Development Tax Credit — Taxpayers' Bill of Rights notice requirements and nunc pro tunc appeal · Case No. No. 1091 C.D. 2018
- South Carolina Public Interest Foundation v. Harrell2008 · South Carolina Research and Development Tax Credit Reform Act — one-subject constitutional challenge · Case No. No. 26506
- Utah State Tax Commission, Appeal No. 10-30222012 · Utah credit for increasing research activities — donated, uncompensated work does not qualify · Case No. Appeal No. 10-3022
- Ryan, LLC v. Hegar2022 · Texas research and development franchise tax credit — challenge to Comptroller's amended rules · Case No. Cause No. D-1-GN-21-006290
- Texas Comptroller's Decision, STAR Accession No. 202102006H2021 · Texas franchise tax cost of goods sold deduction — substantiating research expenses tied to goods sold · Case No. SOAH Docket No. 304-19-4387.13 (CPA Hearing No. 115,317, consolidated)
- Oshkosh Truck Corporation v. Wisconsin Department of Revenue2005 · Wisconsin research credit — equitable recoupment of time-barred credits against a same-year assessment · Case No. Docket No. 03-I-343 (P)
- The C.A. Lawton Co. v. Wisconsin Department of Revenue2019 · Wisconsin research credit — four-year deadline to claim credit before it may be carried forward · Case No. Docket No. 17-I-234 (P-I)
- Appeal of First Solar, Inc.2023 · California research and development credit — substantiation, audited financial statements, and the patent safe harbor · Case No. 2023-OTA-532P (OTA Case No. 21088511)