Wicor, Inc v United States (2001)
BACKGROUND Wicor, Inc. (“Wicor”) v. United States, 263 F.3d 659 (7th Cir. 2001) Wisconsin gas company Wicor sought to integrate a computer system, so that it could perform a number of [...]
BACKGROUND Wicor, Inc. (“Wicor”) v. United States, 263 F.3d 659 (7th Cir. 2001) Wisconsin gas company Wicor sought to integrate a computer system, so that it could perform a number of [...]
A health crisis, like the one we’re facing now, can very quickly turn into an economic crisis. Across the country, state governments have taken action in an effort to enforce social [...]
BACKGROUND United States v. Beltecno Inc. & Subs. (“Beltecno”), 104 AFTR 2d 2009-5929 (WD WA 2009) Cabinet manufacturer Beltecno filed amended tax returns in 2005 and 2006, and [...]
BACKGROUND Geosyntec Consultants, Inc. (“Geosyntec”) v. United States, 776 F.3d 1330 (11th Cir. 2015) Geosyntec is an engineering consultancy, specializing in environmental studies, [...]
BACKGROUND Suder v Commissioner T.C. Memo. 2014-201 In 1987, Eric Suder started Estech Systems, Inc (ESI), a tech company involved in developing telephone equipment and software. In 2004 to 2007 [...]
BACKGROUND CRA Holdings U.S., Inc (“CRA”) v. United States (No. 15-CV-239W(F)) (2019) Environmental engineering firm CRA claimed to have undertaken 6,100 research projects in 2002 and [...]
BACKGROUND Populous Holdings, Inc (“Populous”) v. Commissioner of Internal Revenue (Docket No. 405-17) (2019) Populous is an architecture firm, claimed R&D tax credit for [...]
While the phrase ‘ear wax build up’ may bring about images of Shrek fastening himself a candle, for some people it brings that horrible itchy, painful feeling. And ‘some [...]
With the world in utter turmoil over health concerns, we’re all looking to how we can improve our immune systems, and look after our bodies. But, this isn’t the start of this trend. [...]
Maine Patent of the Month - September 2023
In the world of mechanical engineering and gear systems, innovation often revolves around improving efficiency, reducing energy consumption, and enhancing safety. [...]
IRS Releases Long Awaited Guidance on R&E Amortization
The IRS has released some long-awaited guidance (Notice 2023-63) to clarify the treatment of spe [...]