Tax Court Finds That Architecture Firm’s Fixed-Price Contracts Qualified For Research Credits

Brayn Consulting

by Geoff Garber, Partner and Justin Stone, Tax Consultant Quick Take Taxpayers claiming the federal research tax credit for work under fixed-price contracts received a significant win from the United States Tax Court (“the Court”). On December 6, 2019, the Court issued an order granting summary judgment to the taxpayer, Populous Holdings, Inc. (“Populous”), finding…

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