4.0 – R&D Credit Case Law
Here is a (mostly) complete list of R&D Credit court cases. If you don’t see a specific case that you’re looking for, call us - we either have it (but haven’t posted it yet), or we can get it quickly.
BASIM SHAMI and RANIA ARDAH, et al. v. COMMISSIONER – T.C. Memo 2012-78
BAYER CORPORATION and SUBSIDIARIES v. U.S. – Case 2:09-cv-00351-WLS
PROCTER & GAMBLE v. U.S. – Case No. 1:08-cv-00608 (S.D. Ohio 2010)
TRINITY INDUSTRIES, INC. v. U.S. – 105 ATFR 2d 2010 (N.D. Tex. 2010)
TG MISSOURI CORP. v. COMMISSIONER – 133 T.C. 13 (2009)
U.S. v. MCFERRIN (overturned) – 570 F.3d 672 (5th Cir. 2009)
FEDEX CORP. v. U.S. – 103 AFTR 2d 2009-2722 (W.D. Tenn. 2009)
UNION CARBIDE CORP. v. COMMISSIONER – T.C. Memo 2009-50 (2009)
U.S. v. MCFERRIN – 492 F.Supp 2d 695 (S.D. Tex. 2007)
TYSON FOODS, INC. v. COMMISSIONER – T.C. Memo. 2007-188 (2007)
NGUYEN v. COMMISSIONER – T.C. Memo. 2003-313 (2003)
SAYKALLY v. COMMISSIONER – T.C. Memo 2003-152 (2003)
MENDEZ v. COMMISSIONER – 121 T.C. 308, 316 (2003)
EUSTACE v. COMMISSIONER- T.C. Memo 2001-66, aff’d 312 F.3d 1254 (7th Cir. 2002)
TAX AND ACCOUNTING SOFTWARE CORP v. U.S. – 301 F.3d 1254 (10th Cir. 2002)
NORWEST CORP. v. COMMISSIONER – 110 T.C. 454, 489 (1998)
UNITED STATIONERS, INC. v. U.S. – 163 F.3d 440, 444 (7th Cir. 1998)
RESEARCH, INC. v. U.S. – 76 AFTR 2d 95-5688 (D. Minn. 1995)
FUDIM v. COMMISSIONER – T.C. Memo 1994-235 (1994)
COHAN v. COMMISSIONER – 39 F.2d 540 (2d Cir. 1930)
