NOTES 677 Tax Lawyer, Vol. 56, No. 3 NOTE AGENCIES TO THE RESCUE: APPLYING PATENT LAW TO THE RESEARCH AND EXPERIMENTATION CREDIT ISSUES IN EUSTACE V. COMMISSIONER In Eustace v. Commissioner,1 the Tax Court held that the taxpayer did not qualify for the research and experimentation credit in relation to commercial software development because it did not meet the test under section 41(d). Section 41(d) describes the four-part test for determining whether activities constiitut qualified research. It...