CRA Holdings U.S., Inc. v. United States, No. 15-CV-239W(F) (W.D.N.Y. 2017)

DECISION and ORDER LESLIE G. FOSCHIO, Magistrate Judge. In this tax refund action, Plaintiffs claimed a refund of $419,924 for Plaintiffs’ 2002 tax year and $1,029,402 for Plaintiffs’ 2003 tax year (“the tax years”) based on Plaintiffs’ assertion of a research and development (“R&D”) tax credit, under 26 U.S.C. ยง 41, allegedly available to Plaintiffs […]