In a ruling on a Motion for Partial Summary Judgment filed September 20, 2012, the District Court hearing the Bayer R&D tax credit case denied the government’s Motion for Partial Summary Judgment. The government was seeking partial summary judgment arguing that...
In a recent TC Memo case, the Tax Court determined that certain higher level individuals within a cosmetics company did not materially participate in the R&D process (or at least did not prove they participated) to substantiate their R&D claim. In Basim Shami...
