PROCTER & GAMBLE v. US
Download the complete brief here: Case No. 1:08-cv-00608 (S.D. Ohio 2010)
UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF OHIO
WESTERN DIVISION
The Procter & Gamble Company and Subsidiaries, Plaintiff
v.
United States of America, Defendant.
ORDER
Granting Plaintiff’s motion for partial summary judgment re the “Gross Receipts” research credit issue (Doc. 43) and denying Defendant’s cross motion for partial summary judgment (Doc. 66).
This civil action is before the Court on the parties’ cross motions for partial summary judgment concerning the “Gross Receipts” research credit issue (Docs. 43, 66) and the parties’ responsive memoranda (Docs. 45, 47, and 95).
I. BACKGROUND
II. UNDISPUTED FACTS [1]
III. STANDARD OF REVIEW
IV. RELEVANT STATUTES AND FORMULAS
[V]. ANALYSIS
A. The Plain Language of the Statute and the Regulations
1. Distinction between Research Expense and Gross Receipts
2. International and Domestic Intercompany Transfer Distinction
B. The Legislative history of the Statute
C. Case Support
[VI]. CONCLUSION
—-footnotes—-
[1] These are the parties’ common undisputed facts taken from Plaintiff’s memorandum (See Doc. 43.) Defendant accepts these findings of fact as true or irrelevant (See Doc. 45).
