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Research Inc: Introduction

This is a corporate tax credit case involving the claims by the plaintiff Research, Inc. (“taxpayer”) that it is entitled to certain research and development credits based on expenses that it paid or incurred during the tax year ending September 30 1985.1 This matter came on for hearing before the Honorable Michael J. Davis on December 7, 1995 upon defendant’s motion for summary judgment pursuant to Fed. R. C. P. 56. For the reasons set out below, the motion of the United States is granted.

—-footnotes—-
1. Taxpayer, as a corporation, operates on a fiscal year beginning October 1 and ending the following year on September 30. This, all references to the tax year 1985 refer to plaintiff’s fiscal year.

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