Trade or Business Requirement

• Snow v. Comm’r, 416 U.S. 500 (1974).
• Tyson Foods v. Comm’r, T.C. Memo 2007-188.
• Green v. Comm’r, 83 T.C. 667 (1984).
• McManus III v. Comm’r, 54 T.C. Memo 1987-457.
• Zink v. United States, 929 F.2d 1015 (5th Cir. 1991).
• Stauber v. Comm’r, T.C. Memo 1992-128.
• Harris v. Comm’r, 16 F.3d 75 (5th Cir. 1994), aff’g 99 T.C. 121 (1992).
• Kantor v. Comm’r, 998 F.2d 1514 (9th Cir. 1993).
• LDL Research & Development II, LTD v. Comm’r, 124 F.3d 1338 (10th Cir. 1997).

Partnership or Partner Level

• Spellman v. Comm’r, 845 F.2d 148 (7th Cir. 1988), aff’g, T.C. Memo 1986-403.
• Safstrom v. Comm’r, 42 F.3d 1401 (9th Cir. 1994), aff’g, T.C. Memo 1992-587.
• Ben-Avi v. Comm’r, T.C. Memo 1988-74.

Qualified Research:

• Section 174
  • Mayrath v. Comm’r, 357 F.2d 209 (5th Cir. 1966), aff’g, 41 T.C. 582 (1964).
  • Agro Science Co. v. Comm’r, T.C. Memo 1989-687.
  • Best Universal Lock Co., Inc. v. Comm’r, 45 T.C. 1.
  • Coors Porcelain Co. v. Comm’r, 52 T.C. 682.
  • Kenneth Reiner v. Comm’r, T.C. Memo 1965-197.
  • Kollsman Inst. Corp v. Comm’r, 870 F.2d 89 (2d Cir. 1989), aff’g, T.C. Memo 1986-66.
  • Koons v. Comm’r, 35 T.C. 1092 (1974).
  • Couch v. Comm’r, T.C. Memo 1990-309.
• Technological in Nature
  • TSR, Inc. v. Comm’r, 96 T.C. 903 (1991).
  • Yellow Freight Systems, Inc. v. United States, 92-1 USTC P. 50,029 (Ct. Cl. 1991).
• Limitation on Literary, Historical, or Similar Projects
  • Crouch v. Comm’r, T.C. Memo 1990-309.
  • Anthony Quinn, T.C. Memo 1974-64.
• Limitation on Internal Use Software
  • FedEx Corporation v. United States, Dkt. No. 08-2423 (W. D. Tenn. 2009).
  • Norwest Corp. v. Comm’r, 110 T.C. 454 (1998).
  • United Stationers, Inc. v. United States, 163 F.3d 440 (7th Cir.1998), cert denied, 529 U.S. 1023, aff’g 982 F. Supp. 1279 (N.D. Ill. 1997).
  • Wicor, Inc. v. United States, 263 F.3d 659 (7th Cir. 2001), aff’g 116 F.Supp. 2d 1028 (ED Wis. 2000).
  • Tax and Accounting Software Corp. v. United States, 301 F.3d 1254 (10th Cir. 2002), 111 F.Supp. 2d 1153 (DC Okla. 2000).
• Limitation on Funded Research
  • Lockheed Martin Corp. v. United States, 210 F.3d 1366 (Fed. Cir. 2000), 42 Fed. Cl. 485 (1998), 39 Fed. Cl. 197 (1997).
  • Fairchild Industries v. United States, 71 F.3d 868 (Fed. Cir. 1995), 30 Fed. Cl. 839 (1994).

Qualified Research Expenses:

• Wages
  • Hakim v. Comm’r, 512 F.2d 1379 (6th Cir. 1975), aff’g, T.C. Memo 1974-46.
  • Utah Jojoba I Research v. Comm’r, T.C. Memo 1998-6.
  • Cactus Wren Jojoba, Ltd., T.C. Memo 1997-504.
  • Apple Computer, Inc. v. Comm’r, 98 T.C. 232 (1992), acq., 1992-2 C.B. 1.
  • Sun Microsystems, Inc. v. Comm’r, T.C. Memo 1995-69, acq., 1997-2 C.B. 1.
• Supplies
  • TG Missouri Corp. v. Comm’r, 133 T.C. 13.
  • Union Carbide Corp. and Subs. v. Comm’r, T.C. Memo 2009-50.
  • Ekman v. Comm’r, 184 F.3d 522 (6th Cir. 1999), T.C. Memo 1997-318.
  • Lockheed Martin Corp. v. United States, 210 F3d 1366 (Fed. Cir. 2000), 42 Fed. Cl. 485 (1998), 39 Fed. Cl. 197 (1997).
• Reasonable Expenses
  • Driggs v. Comm’r, 706 F.Supp. 20 (N.D. Tex. 1989).
• Limitation on Depreciable Property
  • Magee v. Comm’r, T.C. Memo 1973-271.

Gross Receipts

• Deere & Co. v. Comm’r, 133 T.C. 11.

Base Period

• Research, Inc. v. United States, 76 A.F.T.R.2d 95-5688, 95-2 USTC P 50,407 (D. Minn. 1995).
• Fudim v. Comm’r, T.C. Memo 1994-235.

Substantiation

• Eustace v. Comm’r, 312 F.3d 905 (7th Cir. 2002), aff’g, T.C. Memo 2001-66.
• Fudim v. Comm’r, T.C. Memo 1994-235.
• United States v. McFerrin, 570 F.3d 672 (5th Cir. 2009), rev’g, 492 F.Supp.2d 695 (S.D. Tex. 2007).
• Allen v. Comm’r, T.C. Memo 1988-166.
• Grindle v. Comm’r, T.C. Memo 1993-297.
• Johnson v. Comm’r, T.C. Memo 1993-564, aff’d in unpublished opinion, 50 F.3d 2 (2d Cir. 1995).
• Coors Porcelain Co. v. Comm’r, 52 T.C. 682 (1969).
• Koons v. Comm’r, 35 T.C. 1092 (1961)