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UNION CARBIDE CORP. AND SUBSIDIARIES v. C.I.R.

Docket No. 11-2552.

697 F.3d 104 (2012)

UNION CARBIDE CORPORATION AND SUBSIDIARIES, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: September 7, 2012.

Attorney(s) appearing for the Case

Harold J. Heltzer ( Robert L. Willmore , on the brief) Crowell & Moring LLP, Washington, D.C., for Petitioner-Appellant.

Andrew M. Weiner , Department of Justice, Tax Division, Washington, D.C., for Respondent-Appellee.

Judge POOLER concurs in the judgment and opinion of the Court and files a separate concurrence.

EDWARD R. KORMAN, District Judge:

Union Carbide Corporation ("UCC") conducted three research projects at two production plants in Hahnville, Louisiana, during the 1994 and 1995 tax-credit years. The research was conducted on products that were in the process of being manufactured for sale and were in fact sold. Nevertheless, UCC requested a research credit not just for the additional costs of supplies associated with the research. Instead, it requested a research...

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