Court Opinion

ID: 9594210
Source: CourtListenerOpinion
Date Created: 2023-08-22 00:28:07.916468+00
Date Added: 2024-06-11T14:59:29.528247
License: Public Domain

CHAVEZ, Judge (dissenting). I disagree with the majority because I believe that a taxpayer can counter with a claim which is barred by the statute of limitations, so long as the same year or income tax period is involved. See Estate of Kasishke v. Oklahoma Tax Comm’n, 541 P.2d 848 (Okla.1975); American Motors Corp. v. Wisconsin Dep’t of Revenue, 64 Wis.2d 337, 219 N.W.2d 300 (1974); National Cash Register Co. v. Joseph, 299 N.Y. 200, 86 N.E.2d 561 (1949). As such, I would address the merits of the case and hold that genetic testing is included within the definition of a “manufacturing operation” as this phrase is used by Sections 7-9A-5 and -6. Thus, Vivigen was entitled to an investment tax credit.