Tax & Accounting Software Corp. v. United States

LUCERO, Circuit Judge.

Plaintiff taxpayers filed a refund suit seeking money allegedly owed them from a tax credit for research and development expenses under I.R.C. § 41. In a matter of first impression in this circuit, we interpret the scope of “qualified research” under I.R.C. § 41, including the requirement in § 41(d)(1) that the taxpayer must intend to “discovert ] information” using a “process of experimentation.” The district court granted summary judgment to the taxpayers and the government appealed. Our review of this case was abated from January 18, 2002, until May 24, 2002, pursuant…