News: tax court

Favorable R&D Tax Credit Case Issued – Tax Court Option in Suder v. Commissioner

R&D Tax Credit Update 2014 – New Tax Court case on R&D credits rules favorably for taxpayer on almost all aspects of the case involving development of hardware and software. The taxpayer developed telephone equipment and related software and claimed …

Tagged , , , , , , , , ,

5th Circuit Largely Affirms Tax Court Decision in Shami v. Commissioner – R&D Credit Case

In the underlying TC Memo case Shami v. Commissioner, an R&D tax credit case, the Tax Court found that there was not sufficient evidence to show that two higher level managers were engaged in research activities for which the R&D …

Tagged , , , , , ,

New Section 199 Domestic Production Activities Deduction Case – ADVO Tax Court Case Printer Publisher

In a new Section 199 Domestic Production Activities Deduction case, the Tax Court has ruled that a third party contract printer is entitled to the Section 199 deduction and not the publisher. ADVO, Inc. v. Commissioner, 141 T.C. 9 (2013). …

Tagged , , , , , ,