Legal Opinion
Union Carbide Corp. & Subsidiaries v. Commissioner
Court of Appeals for the Second Circuit
Decided September 7, 2012No. Docket 11-2552PublishedCited by 14 opinions
1Opinion of the Court
Judge POOLER concurs in the judgment and opinion of the Court and files a separate concurrence.
EDWARD R. KORMAN, District Judge:
Union Carbide Corporation (“UCC”) conducted three research projects at two production plants in Hahnville, Louisiana, during the 1994 and 1995 tax-credit years. The research was conducted on products that were in the process of being manufactured for sale and were in fact sold. Nevertheless, UCC requested a research credit not just for the additional costs of supplies associated with the research. Instead, it requested a research credit for the costs of all the…
2Cases cited11 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Auer v. RobbinsSupreme Court of the United States · 1997
- Barnhart v. Sigmon Coal Co.Supreme Court of the United States · 2002
- Public Citizen v. United States Department of JusticeSupreme Court of the United States · 1989
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3Cited by14 opinions
- Vincent v. The Money StoreCourt of Appeals for the Second Circuit · 2013
- Mitchell v. CommissionerCourt of Appeals for the Tenth Circuit · 2015
- Trinity Industries, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2014
- Garcia v. GarlandCourt of Appeals for the Second Circuit · 2023
- Nigro v. Mercantile Adjustment Bureau, LLCCourt of Appeals for the Second Circuit · 2014
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