Source: https://www.technologytax.com/rd-tax-credit-resources/court-decisions/
Timestamp: 2019-04-19 19:21:00+00:00

Document:
Software 16 v. Comm’r, 63 T.C.M. 2876 (1992).
Snow v. Comm’r, 416 U.S. 500 (1974).
Tyson Foods v. Comm’r, T.C. Memo 2007-188.
Green v. Comm’r, 83 T.C. 667 (1984).
McManus III v. Comm’r, 54 T.C. Memo 1987-457.
Zink v. United States, 929 F.2d 1015 (5th Cir. 1991).
Stauber v. Comm’r, T.C. Memo 1992-128.
Harris v. Comm’r, 16 F.3d 75 (5th Cir. 1994), aff’g 99 T.C. 121 (1992).
Kantor v. Comm’r, 998 F.2d 1514 (9th Cir. 1993).
LDL Research & Development II, LTD v. Comm’r, 124 F.3d 1338 (10th Cir. 1997).
Spellman v. Comm’r, 845 F.2d 148 (7th Cir. 1988), aff’g, T.C. Memo 1986-403.
Safstrom v. Comm’r, 42 F.3d 1401 (9th Cir. 1994), aff’g, T.C. Memo 1992-587.
Ben-Avi v. Comm’r, T.C. Memo 1988-74.
Trinity Industries, Inc. v. United States, 691 F. Supp. 2d 688 (N.D. Tex. 2010).
Mayrath v. Comm’r, 357 F.2d 209 (5th Cir. 1966), aff’g, 41 T.C. 582 (1964).
Agro Science Co. v. Comm’r, T.C. Memo 1989-687.
Best Universal Lock Co., Inc. v. Comm’r, 45 T.C. 1.
Coors Porcelain Co. v. Comm’r, 52 T.C. 682.
Reiner v. Comm’r, T.C. Memo 1965-197.
Kollsman Inst. Corp v. Comm’r, 870 F.2d 89 (2d Cir. 1989), aff’g, T.C. Memo 1986-66.
Koons v. Comm’r, 35 T.C. 1092 (1974).
TSR, Inc. v. Comm’r, 96 T.C. 903 (1991).
Yellow Freight Systems, Inc. v. United States, 24 Cl. Ct. 804 (1991).
Crouch v. Comm’r, T.C. Memo 1990-309.
Quinn v. Commissioner, T.C. Memo 1974-64.
FedEx Corporation v. United States, Dkt. No. 08-2423 (W. D. Tenn. 2009).
Norwest Corp. v. Comm’r, 110 T.C. 454 (1998).
United Stationers, Inc. v. United States, 163 F.3d 440 (7th Cir.1998), cert denied, 529 U.S. 1023, aff’g 982 F. Supp. 1279 (N.D. Ill. 1997).
Wicor, Inc. v. United States, 263 F.3d 659 (7th Cir. 2001), aff’g 116 F.Supp. 2d 1028 (ED Wis. 2000).
Tax and Accounting Software Corp. v. United States, 301 F.3d 1254 (10th Cir. 2002), 111 F.Supp. 2d 1153 (DC Okla. 2000).
Dynetics, Inc. & Subs v. United States, No. 12-576T (Ct. Cl. 2015).
Geosyntec Consultants, Inc. v. United States, 776 F.3d 1330 (11th Cir. 2015).
Lockheed Martin Corp. v. United States, 210 F.3d 1366 (Fed. Cir. 2000), 42 Fed. Cl. 485 (1998), 39 Fed. Cl. 197 (1997).
Fairchild Industries v. United States, 71 F.3d 868 (Fed. Cir. 1995), 30 Fed. Cl. 839 (1994).
Hakim v. Comm’r, 512 F.2d 1379 (6th Cir. 1975), aff’g, T.C. Memo 1974-46.
Utah Jojoba I Research v. Comm’r, T.C. Memo 1998-6.
Cactus Wren Jojoba, Ltd. v. Comm’r, T.C. Memo 1997-504.
Apple Computer, Inc. v. Comm’r, 98 T.C. 232 (1992), acq., 1992-2 C.B. 1.
Sun Microsystems, Inc. v. Comm’r, T.C. Memo 1995-69, acq., 1997-2 C.B. 1.
TG Missouri Corp. v. Comm’r, 133 T.C. 13.
Union Carbide Corp. and Subs. v. Comm’r, T.C. Memo 2009-50.
Ekman v. Comm’r, 184 F.3d 522 (6th Cir. 1999), T.C. Memo 1997-318.
Lockheed Martin Corp. v. United States, 210 F3d 1366 (Fed. Cir. 2000), 42 Fed. Cl. 485 (1998), 39 Fed. Cl. 197 (1997).
Driggs v. Comm’r, 706 F.Supp. 20 (N.D. Tex. 1989).
Magee v. Comm’r, T.C. Memo 1973-271.
Procter & Gamble Co. v. United States, 733 F.Supp.2d 857 (S. D. Ohio 2010).
Deere & Co. v. Comm’r, 133 T.C. 11.
Research, Inc. v. United States, 76 A.F.T.R.2d 95-5688, 95-2 USTC P 50,407 (D. Minn. 1995).
Fudim v. Comm’r, T.C. Memo 1994-235.
CRA Holdings U.S., Inc. v. United States, No. 15-CV-239W(F) (W.D.N.Y. 2017).
Shami v. Comm’r, T.C. Memo. 2012-78.
Suder v. Comm’r, T.C. Memo. 2014-201.
Depree v. Comm’r, T.C. Memo. 2015-40.
United States v. Goertz, No. A-09-CA-179 LY (W.D. Tex. 2010).
Eustace v. Comm’r, 312 F.3d 905 (7th Cir. 2002), aff’g, T.C. Memo 2001-66.
United States v. McFerrin, 570 F.3d 672 (5th Cir. 2009), rev’g, 492 F.Supp.2d 695 (S.D. Tex. 2007).
Allen v. Comm’r, T.C. Memo 1988-166.
Grindle v. Comm’r, T.C. Memo 1993-297.
Johnson v. Comm’r, T.C. Memo 1993-564, aff’d in unpublished opinion, 50 F.3d 2 (2d Cir. 1995).
Coors Porcelain Co. v. Comm’r, 52 T.C. 682 (1969).
Koons v. Comm’r, 35 T.C. 1092 (1961).
Bayer Corp. & Subs. v. United States, Civil Action Nos. 08-693, 09-351 (W.D. PA 2010).

References: v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v.