Editor's Note :

At 9:30 a.m. on Monday, May 20 we expect orders from the May 16 Conference. We expect opinions in argued cases at 10 a.m. We will begin live blogging shortly before 9:30.

Mary Dwyer Petitions

Posted Tue, February 26th, 2013 10:21 pm

Petition of the day

The petition of the day is:

Union Carbide Corporation v. Commissioner
12-684

Issue: (1) Whether, in determining the scope of the qualified research expenses tax credit provided under Internal Revenue Code § 41, the court of appeals erred in holding that “supplies used in the conduct of qualified research” includes only the cost of additional supplies specifically purchased for the research, thereby largely eliminating the credit afforded for supplies used in plant-scale testing; and (2) whether the court of appeals erred in deferring to the government’s position with respect to the meaning and application of one its own regulations, without independently conducting any searching inquiry into what that the regulations mean, in a case where the government advanced that position as a financially interested party.

Posted in Union Carbide Corporation v. Commissioner, Cases in the Pipeline

Recommended Citation: Mary Pat Dwyer, Petition of the day, SCOTUSblog (Feb. 26, 2013, 10:21 PM), http://www.scotusblog.com/2013/02/petition-of-the-day-408/