UNITED STATES v. MCFERRIN
Download the complete brief here: 570 F.3d 672 (5th Cir. 2009)
IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT
No. 08-20377
UNITED STATES OF AMERICA, Plaintiff-Appellee
v.
ARTHUR R MCFERRIN; DOROTHY F MCFERRIN, Defendants-Appellants
Appeal from the United States District Court for the Southern District of Texas
USDC No. 4:05-CV-3730
Filed June 9, 2009
Before SMITH, GARZA, and CLEMENT, Circuit Judges.
EDITH BROWN CLEMENT, Circuit Judge:
The United States brought suit against Arthur R. McFerrin (“McFerrin”1) seeking to recover a tax credit that the government alleges was erroneously paid by the Internal Revenue Service (“IRS”) to McFerrin. After a six day bench trial, the district court held that the government had proved by a preponderance of the evidence that the tax credit was not properly supported and, consequently, should not have been granted. The district court ordered repayment of the erroneously paid refund plus interest. For the following reasons, we vacate the district court’s judgment and remand for further proceedings.
FACTS AND PROCEEDINGS
STANDARD OF REVIEW AND APPLICABLE LAW
DISCUSSION
A. Failure to Sufficiently Plead
B. “Qualified Research” under I.R.C. § 41
C. Harmless Error
D. McFerrin’s Bonus
CONCLUSION
1 Arthur McFerrin’s wife, Dorothy F. McFerrin, is also a party to this case because of their joint income tax return.
