- 15 - credit. We disagree. Data conversion is commonly provided by software vendors. There was no technical uncertainty, for example, that a COBOL program could be rewritten in C, and, by 1990, the principles for converting software from DOS to Windows had been published. Petitioners’ programmer testified that, during the years in issue, Applied Systems did not fundamentally convert the TAM module from DOS, but, as “a simple plan we could do fast”, merely put the TAM module in a Windows format, so “we could start demonstrating something under Windows more quickly”. Applied Systems’ vice president testified, relating to Diamond, that employees were “trying to figure out what the product was supposed to do”, but “weren’t doing any coding” (i.e., programming), during the years in issue. Petitioners presented insufficient evidence relating to evaluations/R&D and failed to address this issue on brief. IV. Conclusion Petitioners fell woefully short of presenting sufficient evidence to establish, as required by section 41, that Applied Systems’ activities met the requirements for the research credit. Applied Systems did not undertake research to discover information beyond the current state of knowledge in the computer science field. Nor did Applied Systems conduct a process of experimentation aimed at eliminating uncertainty about the technical ability to develop the software.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011