Bayer Corp. & Subsidiaries v. United States

OPINION

WILLIAM L. STANDISH, District Judge.

This civil action arises out of the denial of federal income tax credits for qualified research expenses claimed by-Plaintiffs, Bayer Corporation and Subsidiaries (“Bayer”), for the years 1990-2006. Before the Court is Bayer’s Amended Motion for a Case Management/Protective Order Based on Statistical Sampling (“Amended Sampling Motion”). (Docket No. 71). For the reasons set forth below, the Amended Sampling Motion will be denied.

FINDINGS OF FACT

After consideration of the testimony and evidence presented by the parties during a hearing on the Amended…