DRIGGS v. U.S.

Civ. A. No. CA3-86-0323-D.

706 F.Supp. 20 (1989)

Guy K. DRIGGS and Maxine Driggs, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Texas, Dallas Division.

February 23, 1989.


Attorney(s) appearing for the Case

G. Tomas Rhodus and Brett B. Flagg of Brice & Mankoff, Dallas, Tex., for plaintiffs.

Joseph A. Pitzinger, III and Christopher S. Cole, Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


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.*

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases