Bayer Corp. v. United States (No. 2:09-cv-00351)
Cohan v. Commissioner, 39. F.2d 540, 543-544 (2d Cir. 1930)
Fudim v. Commissioner, 65T.C.M. (RIA) ¶94,235 at 1329 (1994)
U.S. v. McFerrin – 492 F.Supp 2d 695 (S.D. Tex. 2007)
http://www.americanprogress.org/issues/tax-reform/report/2012/01/06/10975/the-corporate-rd-tax-credit-and-u-s-innovation-and-competitiveness/
