Sun Microsystems Inc. v. Comm’r, T.C. Memo 1995-69

In Sun Microsystems, Inc. v. Commissioner, T.C. Memo. 1993-467, we decided a severed issue relating to stock warrants. Thereafter, a stipulation of settled issues was filed, reflecting mutual concessions, leaving as the sole issue remaining for decision whether the term “wages”, for purposes of the credit for increasing research activities in section 41,1 includes the […]