United States Fifth Circuit

In an action by the U.S. to recover a tax credit, judgment for Plaintiff is reversed where Defendant could rely on the definition of "qualified research expenses" from Treas. Reg. section 1.41-4 in defending the action, and the District Court thus erred by not reviewing the evidence under those regulations.

Appellate Information

• Decided 06/09/2009
• Published 06/09/2009

Judges

• EDITH BROWN CLEMENT, Circuit Judge:, Before SMITH, GARZA and CLEMENT, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Bethany Buck Hauser (argued), Kenneth L. Greene, U.S Dept of Justice, Tax Div. App. Section, Washington, DC, Michael D. Powell, U.S. Dept. of Justice, Tax Div., Dallas, TX, for U.S.


• For Appellees:
  
• Jeremy M. Fingeret (argued), Michael A. Thompson, Fingeret, Frank & Jadav, Houston, TX, for Defendants-Appellants.