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

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

by Bruce Warner | Feb 10, 2014 | Blog

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 credit was claimed based on...

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