DAVID C. GODBEY, District Judge. This matter came on for trial before the Court on March 31, 2009 through April 3, 2009. This Order constitutes the Court’s findings of fact and conclusions of law. I. INTRODUCTION This is a tax refund suit. Trinity Industries, Inc. (“Trinity”) seeks a refund for certain qualified research expenditure (“QRE”) [...]
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Tags: business component, R&D tax credit, research and experimentation, research tax credit
Posted in R&D Tax Credit Court Cases • Comments Off
The United States District Court for the Northern District of Texas issued its opinion in Trinity Industries, Inc. v. United States, 3:06-CV-0726, concluding that the shipbuilder was entitled to part of its R&D tax credit. The court reached this conclusion by determining that, for some of its projects, the shipbuilder’s business components were the prototype [...]
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Tags: R&D tax credit, research tax credit
Posted in Federal R&D Tax Credit News • Comments Off
Why read about the R&D tax credit on the web, when you can buy the book?