GARY C. GEORGE AND ROBIN A. GEORGE,
Petitioners
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent
United States Tax Court
Filed February 3, 2026
John H. Dies, Rosalind J. Lewis, Matthew S. Reddington, and Kerith A. Willard, for petitioners.
Ronald S. Beach II, Mayah Solh-Cade, Fatima Garcia, Justyna W. Jozwik, Vincent H. Kan, and Christopher A. Liegel, for respondent in Docket No. 27494-16.
Ronald S. Beach II, Fatima Garcia, Justyna W. Jozwik, Vincent H. Kan, and Christopher A. Liegel, for respondent in Docket No. 21889-21.
MEMORANDUM FINDINGS OF FACT AND OPINION
GREAVES, Judge: The principal question in these consolidated cases concerns petitioners’ entitlement to credits under section 41 for [*2] increasing research activities (research credits).1 George’s of Missouri, Inc. (GOMI), an S corporation for federal tax purposes, reported research credits for research activities related to…
