R&D Spending Trends Among the Global Innovation 1000
R&D Spending Allocation Trends Strategy & Business conducted a study, Global Innovation 1000, of the top public companies spending the most on R&D to strengthen their brand from 2010 [...]
Altera Corporation v. Commissioner, 145 T.C. No. 3 (2015)
Background Altera Corporation v. Commissioner, 145 T.C. No. 3 (2015) This court case is significant to taxpayers who engage in cost-sharing arrangements with foreign affiliates. Cost-sharing [...]
Dynetics, Inc. and Subsidiaries v. United States, 12-576 (Fed. Cl. 2015)
Background Dynetics, Inc., an engineering company headquartered in Huntsville, Alabama, filed amended tax returns for three tax periods seeking a refund based on certain research tax credits for [...]
Norwest Corporation v. Commissioner, 110 T.C. 454 (1998)
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 [...]
Fortunato J. Mendes v. Commissioner of Internal Revenue 121 T.C. 308 (t.C. 2003)
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) [...]
David M. and Teri L. Saykally v. Commissioner of Internal Revenue. 247 Fed. Appx. 914. 9th Cir. T.C. Memo. 2003-152
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 [...]
Bayer Corporation and Subsidiaries v. United States, Civil No. 09-351 (W.D. Pa. 2012)
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 [...]
Fudim v. Commissioner, T.C. Memo. 1994-235
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 [...]
Fairchild Industries Incorporated v. United States, 71 F.3d 868 (Fed. Circ. 1995)
Background Fairchild Industries Corporation v. United States discusses the regulations in regards to qualified research expenses and the role of “funding”. Qualified Research Expenses [...]
Tax & Accounting Software Corporation v. United States, 301 F.3d 1254 (10th Cir. 2002)
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 [...]
