Issue: (1) Whether, in determining the scope of the qualified research expenses tax credit provided under Internal Revenue Code § 41, the court of appeals erred in holding that “supplies used in the conduct of qualified research” includes only the cost of additional supplies specifically purchased for the research, thereby largely eliminating the credit afforded for supplies used in plant-scale testing; and (2) whether the court of appeals erred in deferring to the government’s position with respect to the meaning and application of one its own regulations, without independently conducting any searching inquiry into what that the regulations mean, in a case where the government advanced that position as a financially interested party.
On Monday at 9:30 a.m. we expect orders from the April 24 Conference. We expect one or more opinions in argued cases at 10 a.m. on Wednesday. We will be live-blogging beginning at 9:45.
This is the second week of the April sitting. On Tuesday the Court will hear oral argument in Obergefell v. Hodges, which is consolidated with three other cases, on the questions of whether the Fourteenth Amendment requires that states grant and/or recognize same-sex marriages. We will be live-blogging updates from the oral argument beginning at 11 a.m.
Glossip v. Gross The constitutionality under the Eighth Amendment of using a sedative as the first drug in a death penalty protocol.