Siemer Milling Company V. Commissioner (T.C. Memo 2019-37, 4/15/2019)
By Angela Jackson This is the most recent R&D case before the U.S. Tax Court which was ruled in favor of the Commissioner and disallowed 100% of Siemer Milling’s 2011 and 2012 Research and Development (R&D) tax credit under Section 41. Siemer’s claim was disallowed for not providing adequate supporting evidence to demonstrate its process […]