Archives

Background Norwest Corporation v. Commissioner, 110 T.C. 454 Between 1986 and 1991, Norwest Corporation and its subsidiaries developed and modified software for the internal management and [...]

Background Mendes v. Commissioner T.C. No. 16032-95. This Tax Court case concerns tax deficiencies and additions to tax for the 1988 taxable year. The IRS denies that Fortunato J. Mendes (Mendes) [...]

Background Saykally v. Commissioner T.C. Memo. 2003-152 This tax court memo concerns the Saykally family and the following issues are up for debate: Whether petitioners are entitled to deduct [...]

Background Bayer Corporation v. United States Civil No. 09-351 This is in regards to a denial of federal research tax credits from Bayer Corporation and Subsidiaries for 1990-2006.  Bayer [...]

Background T.C. Memo 1994-235 This tax court memo concerns Efrem V. Fudim (Fudim), who in 1988, the Kansas City Service Center informed petitioner that the amount of research credit they claimed [...]

Background Fairchild Industries Corporation v. United States discusses the regulations in regards to qualified research expenses and the role of “funding”. Qualified Research Expenses [...]

Background T.C. Memo 2001-66 This tax court memo concerns Applied Systems, a subchapter S corporation that develops and sells software that independent agencies would use to manage their [...]

Background U.S. Court of Appeals, 10th circuit. Tax & Accounting Software Corporation v. US 301 F.3d 1254 Tim Kloehr and Sheryl Kloehr own Tax & Accounting Software Corporation which is [...]

Background Nguyen v. Commissioner T.C. Memo (2003-313) This is a memorandum from the U.S. Tax Court.  Nguyen filed an tax return for the year 2000 and also claimed a tax refund for $4098.  In [...]

Background T.C. Memo 2007-188 This is a case filed in the United States Tax Court.  The sole issue in this case is whether Tyson Foods Inc.  may depreciate approximately $2 million in [...]