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. § 41, allegedly available to Plaintiffs […]

Geosyntec Consultants, Inc. v. United States, 776 F.3d 1330 (11th Cir. 2015)

WILSON, Circuit Judge: Plaintiff-appellant Geosyntec Consultants, Inc. (Geosyntec) appeals the district court’s grant of summary judgment in favor of defendant-appellee United States of America (United States) and against Geosyntec, in which the district court found that Geosyntec was not entitled to research tax credits pursuant to 26 U.S.C. § 41 for research expenses incurred on […]