Second Circuit Considering Important Research Credit Issue in Union Carbide
We present here a guest post by our colleague Patricia Sweeney: On March 29, 2012, the Second Circuit heard oral arguments in Union Carbide Corp. & Subsidiaries v. Commissioner, No. 11-2552 (Judges...
View ArticleSecond Circuit Upholds Denial of R&E Credit Claims in Union Carbide
The Second Circuit today affirmed the Tax Court’s decision in Union Carbide denying the research and experimentation credit for the costs of certain supplies used in production process experiments that...
View ArticleSupreme Court Review Sought in Union Carbide
Union Carbide has filed a petition for certiorari, docketed as No. 12-684, asking the Supreme Court to review the Second Circuit’s rejection of its research credit claim. See our prior reports...
View ArticleGovernment Opposes Supreme Court Review in Union Carbide
The government has filed a brief in opposition to Union Carbide’s request for review of the Second Circuit’s decision denying its research credit claim. See our prior reports on the cert petition and...
View ArticleBriefing Completed on Union Carbide Cert Petition
To close the loop on yesterday’s post on the Union Carbide certiorari petition, the taxpayer has now filed its reply brief in support of the petition. The reply brief focuses primarily on the Auer...
View ArticleSupreme Court Denies Certiorari in Union Carbide
The Court this morning denied Union Carbide’s petition for certiorari that sought review of the Second Circuit’s denial of claimed research and experimentation credits for the costs of certain supplies...
View ArticleSecond Circuit Considering Important Research Credit Issue in Union Carbide
We present here a guest post by our colleague Patricia Sweeney: On March 29, 2012, the Second Circuit heard oral arguments in Union Carbide Corp. & Subsidiaries v. Commissioner, No. 11-2552 (Judges...
View ArticleSecond Circuit Upholds Denial of R&E Credit Claims in Union Carbide
The Second Circuit today affirmed the Tax Court’s decision in Union Carbide denying the research and experimentation credit for the costs of certain supplies used in production process experiments that...
View ArticleSupreme Court Review Sought in Union Carbide
Union Carbide has filed a petition for certiorari, docketed as No. 12-684, asking the Supreme Court to review the Second Circuit’s rejection of its research credit claim. See our prior reports...
View ArticleGovernment Opposes Supreme Court Review in Union Carbide
The government has filed a brief in opposition to Union Carbide’s request for review of the Second Circuit’s decision denying its research credit claim. See our prior reports on the cert petition and...
View ArticleBriefing Completed on Union Carbide Cert Petition
To close the loop on yesterday’s post on the Union Carbide certiorari petition, the taxpayer has now filed its reply brief in support of the petition. The reply brief focuses primarily on the Auer...
View ArticleSupreme Court Denies Certiorari in Union Carbide
The Court this morning denied Union Carbide’s petition for certiorari that sought review of the Second Circuit’s denial of claimed research and experimentation credits for the costs of certain supplies...
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