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U.S. v. QUEBE

Case No. 3:15-cv-294.

UNITED STATES OF AMERICA, Plaintiff, v. DENNIS QUEBE, et al., Defendants.

United States District Court, S.D. Ohio, Western Division Dayton.

January 23, 2017.

Editors Note
Applicable Law: 26 U.S.C. § 7401
Cause: 26 U.S.C. § 7401 IRS: Tax Liability
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

United States of America, Plaintiff, represented by Arie M. Rubenstein , U.S. Department of Justice.

United States of America, Plaintiff, represented by Robert J. Wille, Jr. , U.S. Department of Justice & Stephanie Weiner Chernoff , U.S. Department of Justice.

Dennis F. Quebe, Defendant, represented by Daniel Jerome Gentry , Coolidge Wall Co., L.P.A., Craig S. Riebe , Zerbe, Miller, Fingeret, Frank & Jadav, Jefferson H. Read , Zerbe, Fingeret, Frank & Jadav P.C., Jeremy M. Fingeret , Zerbe, Fingeret, Frank & Jadav, P.C., John H. Dies , ZERBE, FINGERET, FRANK, & JADAV, P.C. & Steven T. Miller , Zerbe, Miller, Fingeret, Frank, & Jadav.

Linda G. Quebe, Defendant, represented by Daniel Jerome Gentry , Coolidge Wall Co., L.P.A., Craig S. Riebe , Zerbe, Miller, Fingeret, Frank & Jadav, Jefferson H. Read , Zerbe, Fingeret, Frank & Jadav P.C., Jeremy M. Fingeret , Zerbe, Fingeret, Frank & Jadav, P.C., John H. Dies , ZERBE, FINGERET, FRANK & JADAV, P.C. & Steven T. Miller , Zerbe, Miller, Fingeret, Frank, & Jadav.

DECISION AND ENTRY

I. INTRODUCTION

"The research tax credit is one of the most complicated provisions in the Code." Suder v. Comm'r, T.C. Memo. 2014-201, 108 T.C.M. (CCH) 354, 2014 WL 4920724, at *77 (T.C. 2014). Believing that Dennis Quebe...

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