Sun Microsystems Inc v Commissioner (1995)
BACKGROUND Sun Microsystems Inc. (“Sun Microsystems”) v. Commissioner, T.C. Memo 1995-69 Sun Microsystems was a computer company that sold computers, computer components, software, [...]
Deere & Co v Commissioner (2009)
BACKGROUND Deere & Co. v. Commissioner, 133 T.C. 11 (2009) Deere & Co manufactured and distributed agricultural equipment, commercial and consumer equipment, and a broad range of [...]
Ekman v. Commissioner (1999)
BACKGROUND Ekman v. Commissioner, 184 F.3d 522 (6th Cir. 1999) Leonard and Kaye Ekman, in their 1991 joint income tax return, claimed the cost of a Porsche engine that Leonard performed R&D [...]
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 [...]
United States v Beltecno Inc & Subs (2009)
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 [...]
Geosyntec Consultants, Inc. v United States (2015)
BACKGROUND Geosyntec Consultants, Inc. (“Geosyntec”) v. United States, 776 F.3d 1330 (11th Cir. 2015) Geosyntec is an engineering consultancy, specializing in environmental studies, [...]
Suder v Commissioner (2014)
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 [...]
CRA Holdings U.S., Inc v U.S. (2019)
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 [...]
Populous Holdings, Inc v Commissioner (2019)
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 [...]
