CAFC Affirms Tax Court Ruling on Royalty Payment Deductibility
Federal Circuit · 2025-08-12 · Defendant Win · Impact: 25/100
Valeo North America, Inc. v. United States, decided by Federal Circuit on August 12, 2025, resulted in a defendant win outcome. The case concerns the tax treatment of certain payments made by Valeo No...
Taxpayer's US activities not 'production' for FSC exclusion
Federal Circuit · 2025-08-04 · Defendant Win · Impact: 15/100
Tau-Ken Temir LLP v. United States, decided by Federal Circuit on August 4, 2025, resulted in a defendant win outcome. The case concerns the interpretation of the "domestic production activities" excl...