Recent court cases that may impact your r&d methodology

December 2, 2014

FedEx Corporation v. United States, No. 08-2423 (2009)


Union Carbide v. Commissioner, T.C. Memo (2009)


Trinity Industries, Inc. v U.S., U.S. District Court, N.D. Texas, 2010-1 U.S.T.C. 50,219 (2010)


TG Missouri Corporation v Commissioner 133 T.C. No 13, (2009)


U.S. v Arthur R McFerrin; Dorothy F McFerrin, No. 08-20377 (2009)


Shami v Commissioner (T.C. Memo 2012-78)


Bayer Corp. v. United States (No. 2:09-cv-00351) 2012 


Suder v. IRS – T.C. Memo 2014-201 (2014)

  • Senior mgt may be included

  • Wage allocations may be estimated by knowledgeable & credible persons (reinforced Cohan rule)

  • See more details here

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breaking news

December 23, 2014

The research and development tax credit officially expired at the end of 2013. The Tax Increase Prevention Action of 2014 (TIPA) was passed by Congress on December 16th and signed into law by President Obama on December 19th.  The r&d credit was approved retroactive to...

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