Union Carbide Corporation v. Commissioner

Petition for certiorari denied on March 18, 2013
Docket No. Op. Below Argument Opinion Vote Author Term
12-684 2d Cir. N/A N/A N/A N/A OT 2012

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.

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DateProceedings and Orders
Dec 4 2012Petition for a writ of certiorari filed. (Response due January 3, 2013)
Dec 28 2012Order extending time to file response to petition to and including February 4, 2013.
Jan 15 2013Motion for leave to file amici brief out of time filed by National Association of Manufacturers, et al.
Feb 4 2013Brief of respondent Commissioner of Internal Revenue in opposition filed.
Feb 14 2013Reply of petitioner Union Carbide Corporation and Subsidiaries filed.
Feb 20 2013DISTRIBUTED for Conference of March 15, 2013.
Mar 18 2013Motion for leave to file amici brief out of time filed by National Association of Manufacturers, et al. DENIED.
Mar 18 2013Petition DENIED.
 
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