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23-1718·TAX

United Therapeutics Corporation v. Comm. IRS

Affirmed
Status
  1. Scheduled
  2. Argued
  3. Opinion Issued (current)
Question Presented

Whether United Therapeutics correctly determined its § 41 research credit by excluding qualified clinical testing expenses.

Argument Date
January 25, 2024
Argument Time
9:30 a.m.
Panel
II
Courtroom
Butzner Courtroom (Room 201)

Panel

Judge Thacker
Judge Harris
Judge Rushing

Citation

CaseUnited Therapeutics Corporation v. Comm. IRS, No. 23-1718 (4th Cir. June 24, 2024)
PanelThacker, Harris & Rushing, JJ.

Arguing Counsel

Thomas Dupree Jr.
per CA4 audio archive
Sherra Wong
per CA4 audio archive

Panel That Day

3 of 3 cases argued January 25, 2024 before this panel have been decided.

Opinions

Disposition

Affirmed
June 24, 2024