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By SR-US Editor
In Case Law, Federal
Posted December 19, 2014

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 [...]

0
Read More
By SR-US Editor
In Case Law, Federal
Posted December 19, 2014

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 [...]

0
Read More
By SR-US Editor
In Case Law, Federal
Posted December 19, 2014

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 [...]

0
Read More
By SR-US Editor
In Case Law, Federal
Posted December 18, 2014

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 [...]

0
Read More
By SR-US Editor
In Case Law
Posted December 17, 2014

Eustace v. Commissioner. 313 F.3d 905 (7th Cir. 2002) aff’g, T.C. Memo 2001-66.

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 [...]

0
Read More
By SR-US Editor
In Case Law, Federal
Posted December 17, 2014

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 [...]

0
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By SR-US Editor
In Case Law, Federal
Posted December 17, 2014

Nguyen v. Commissioner of Internal Revenue T.C. Memo (2003-313)

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 [...]

0
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By SR-US Editor
In Case Law, Federal
Posted December 17, 2014

Tyson Foods Incorporated and Subsidairies v. Commissioner T.C. Memo (2007-188)

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 [...]

0
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By SR-US Editor
In Case Law, Federal
Posted December 17, 2014

TG Missouri Corporation v. Commissioner, 133 T.C. 278 ( T.C. 2009)

Background – Case No. 8333-06. This is a case filed in the United States Tax Court.  The sole issue in this case is whether production molds TG Missouri Corporation sold to its customers [...]

0
Read More
By SR-US Editor
In Case Law, Federal
Posted December 16, 2014

Lockheed Martin Corporation v. United States, 210 F.3d 1366 (fed. Cir. 2000)

Background Case no. 99-5039 This is an appeal in the U.S. Federal Court of Appeals where Lockheed Martin Corporation appeals the decisions made denying their attempt to introduce late filed [...]

0
Read More
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