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, [...]
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 [...]
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 [...]
