United States Tenth Circuit

In obtaining a tax credit for research and development expenses under Internal Revenue Code section 41, a taxpayer must show that he or she discovered new information, and that information must be separate from the product that is actually developed.

Appellate Information

• Decided 08/30/2002
• Published 08/30/2002

Judges

• LUCERO, Circuit Judge., Before LUCERO and McWILLIAMS, Circuit Judges, and STAGG, District Judge.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Mark Reinhardt, Denver, Colorado, filed an amicus brief on behalf of Colorado Software and Internet Association., Mark E. Nebergall, Washington, D.C., filed an amicus brief on behalf of Software Finance and Tax Executives Council.


• For Appellees:
  
• Curtis C. Pett (Richard Farber with him on the briefs), Attorneys, Tax Division, Department of Justice, Washington, D.C., for the Defendant-Appellant., Rebecca M. Fowler (Richard H. Foster with her on the brief), Tulsa, OK, for the Plaintiffs-Appellees.