MEMORANDUM OPINION AND ORDER
FITZWATER, District Judge.
In this income tax refund suit the court is asked to decide a question of apparent first impression: whether 26 U.S.C. § 174 imposes a reasonableness limitation on deductible research and experimentation ("R & E") expenses. Finding no such limitation, the court denies defendant's motion for judgment notwithstanding the verdict or, alternatively, to amend the judgment.
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