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AUDIO TECHNICA U.S., INC. v. U.S.

No. 19-3469.

963 F.3d 569 (2020)

AUDIO TECHNICA U.S., INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: June 26, 2020.

Attorney(s) appearing for the Case

ARGUED: Ellen Page DelSole , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant. Jeremy M. Fingeret , ZERBE, MILLER, FINGERET, FRANK, & JADAV, P.C., Houston, Texas, for Appellee. ON BRIEF: Ellen Page DelSole , Randolph L. Hutter , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant. Jeremy M. Fingeret , John H. Dies , Robert G. Wonish , Jefferson H. Read , ZERBE, MILLER, FINGERET, FRANK, & JADAV, P.C., Houston, Texas, for Appellee.

Before: CLAY, ROGERS, and DONALD, Circuit Judges.

OPINION

In this tax refund suit, Audio Technica U.S., Inc. contends that it was entitled to a tax credit for increasing research and development activities under 26 U.S.C. § 41 (the "R&D tax credit"). The R&D tax credit is available when taxpayers increase certain research expenses over time, with the...

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