by Bruce Warner | Apr 3, 2013 | Blog
On March 18th, 2013, the Supreme Court declined to review a Second Circuit decision, affirming the Tax Court decision, finding that the taxpayer was entitled to a R&D tax credit for only additional supplies that were used to perform research. The Union Carbide...
by Bruce Warner | Sep 9, 2012 | Blog
In a decision dated September 7, 2012 relating to the Union Carbide (UCC) case, the Appellate Court agreed with the Tax Court on the topic of R&D tax credit supply costs. UCC argued it should be entitled to R&D costs and the credit for both supplies purchased...