Research Tax Credit

For each of the taxable years ended Oct. 31, 1997 through 2001, the total income that P, a consolidated group of corporations, reported in its consolidated return included amounts from the operations during each of those taxable years that the parent of P (Parent) conducted through its foreign branches (Parent’s for­eign branch operations). In calculating [...]

This matter comes before the Court on Defendant’s Motion to Dismiss. (Dkt. #13). In this case brought by the United States to recover tax refunds, Defendant argues that Plaintiff’s claims must be dismissed pursuant to FRCP 12(b)(6) because Plaintiff has failed to provide the Court with any “concrete and positive” evidence that it erroneously refunded [...]

The United States brought suit against Arthur R. McFerrin (“McFerrin”[1] ) seeking to recover a tax credit that the government alleges was erroneously paid by the Internal Revenue Service (“IRS”) to McFerrin. After a six day bench trial, the district court held that the government had proved by a preponderance of the evidence that the [...]

ORDER GRANTING PLAINTIFF’S MOTION FOR PARTIAL SUMMARY JUDGMENT Before the Court is Plaintiff FedEx Corporation’s (“FedEx”) February 11, 2009 motion for partial summary judgment on the legal standards governing certain research tax credits FedEx claims under 26 U.S.C. § 41. More specifically, FedEx seeks summary judgment on the legal standard for the “discovery” test under [...]