Thomas Godwin

The Court of Federal Claims held that Sec. 280E, which prohibits deductions and credits for businesses trafficking in controlled substances, applies to the employee retention credit (ERC), including its refundable portion, and denied a cannabis business's claim for a refundable ERC.

The race to build AI factories is well underway, and the winning organizations have learned that AI data infrastructure determines whether or not

Enterprise AI ambition is far outpacing the readiness of the enterprise AI stack, and the growing rift between proof-of-concept deployments and production-scale agent operations is where most organizations are grounded.

Twenty years on, AWS EC2 compute is meeting demand shaped by agentic AI, physical AI, and customers pushing general-purpose cloud infrastructure into new territory its earliest architects never anticipated.

HPC AI infrastructure is no longer a parallel track to traditional computing. They are merging into a unified computing foundation that the supercomputing world has been building toward for years.

Cloud AI infrastructure is shifting into a new cycle, defined by who can deliver the strongest performance per dollar on a global setup that also meets different countries' sovereignty rules.

Knowledge graph architecture has emerged from the concept stage, consigned to the realm of academia, to the production infrastructure stage, and

Disaggregated AI inference is proving to be more than a complementary answer to the prefill and decode bottleneck slowing enterprise AI at scale, and

The $15,764 refund was recoverable under deficiency procedures, the Tax Court held.

The Tax Court held that the taxpayer could not offset the income by repayments of the benefits he made in a later tax year.