Research Tax Credit

ANDREW W. AUSTIN, District Judge. Before the Court are Plaintiff’s Expedited Motion for Leave to Exceed Depositions under Rule 30 (Clerk’s Docket No. 40); Defendants’ Motion to Compel Responses to Interrogatories (Clerk’s Docket No. 43); and Defendants’ Motion to Enter Protective Order (Clerk’s Docket No. 45). The District Court referred the above-motions to the undersigned [...]

MEMORANDUM OPINION WILLIAM L. STANDISH, District Judge. These suits focus on the efforts of Plaintiffs Bayer Corporation, its subsidiaries, and Bayer-Onyx (collectively, “Bayer”) to recover some $50 million in federal income tax payments to which Plaintiffs argue they are entitled as qualified research tax credits under 26 U.S.C. § 41. Now pending before the Court [...]

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”) [...]

P develops and uses production molds to manufacture automotive parts for its customers. P contracts with third-party toolmakers to build the production molds that P does not construct. After a third-party toolmaker finishes constructing a production mold, P purchases the mold and incurs additional design and engineering costs to modify the mold so that it [...]