USA Federal
R&D tax credit case law from U.S. federal courts.
- 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