CLAY, Circuit Judge. In this tax refund suit, Audio Technica U.S., Inc. contends that it was entitled to a tax credit for increasing research and development activities under 26 U.S.C. § 41 (the “R&D tax credit”). The R&D tax credit is available when taxpayers increase certain research expenses over time, with the increase measured in part against research costs from the five-year period from 1984 through 1988, taken as a percentage of the company’s gross receipts during those years. 26 U.S.C. § 41(c)(3)(A). This number is called the fixed-base percentage. Id.

The government attempted to challenge Audio Technica’s preferred fixed-base percentage, but Audio Technica moved to bar the government from making any such argument to the jury. The district court agreed with Audio Technica, finding that because the government had entered into tax court settlements with Audio Technica for other tax years using that same fixed-base percentage, it was judicially estopped from now arguing that the percentage was incorrect. Because judicial estoppel is not triggered by such a settlement, we vacate the district court’s judgment, reverse the order granting Audio Technica’s motion in limine, and remand for a determination of Audio Technica’s fixed-base percentage.

Petitioner, Terry Trammell, was convicted by a Knox County Criminal Court jury of theft over $1000 and sentenced to twelve years in prison. This Court affirmed the judgment of the trial court on direct appeal. State v. Terry Trammell, No. E2016-01267- CCA-R3-CD, 2017 WL 1861792, at *3 (Tenn. Crim. App. May 8, 2017), no perm. app. filed. Petitioner sought post-conviction relief and the post-conviction court denied relief. On appeal, Petitioner contends that the post-conviction court erred by denying his claim that he received ineffective assistance of counsel during the guilt phase of the trial. After a thorough review of the record, we affirm the judgment of the post-conviction court on the basis that Petitioner received effective assistance of counsel.

Defendant, Keisha Moses Richardson, was convicted by a Davidson County jury for violating an order of protection. The trial court imposed a sentence of eleven months and twenty-nine days to be served on probation. On appeal, Defendant argues that the evidence was insufficient to support her conviction. Having reviewed the entire record, the oral arguments, and the briefs of the parties, we affirm the judgment of the trial court.

The pro se Petitioner, Ronald Hudson, appeals the summary dismissal of his petition for post-conviction relief as time-barred, arguing that he should be afforded counsel and an evidentiary hearing because his petition was timely. The State agrees there is some evidence that the petition was timely but notes that the Petitioner’s notice of appeal was clearly untimely. Because the notice of appeal is untimely and we find nothing that warrants the waiver of the timely notice of appeal requirement, we dismiss the appeal.

The Petitioner, Juan Cerano, appeals the Shelby County Criminal Court’s denial of his petition for post-conviction relief from his convictions of rape of a child, a Class A felony, and aggravated sexual battery, a Class B felony, and resulting thirty-year sentence. On appeal, the Petitioner contends that the post-conviction court erred in finding that he was not prejudiced by trial counsel’s failure to include records from the Department of Children’s Services with the appellate record on direct appeal of his convictions, which resulted in this court’s being unable to review whether the trial court properly ruled that the records were inadmissible at trial. Based upon the oral arguments, the record, and the parties’ briefs, we affirm the judgment of the post-conviction court.

This is a dependency and neglect case focusing on twin siblings (collectively, “the Twins”), who are the minor children of Tamika S. (“Mother”). The Twins were taken into protective custody by the Tennessee Department of Children’s Services (“DCS”) upon an investigation prompted by a referral that Mother had given birth to the Twins after she had previously lost custody of one of her other children due to nutritional and medical neglect. Following Mother’s refusal to comply with DCS’s request to perform a health check on the Twins, DCS filed a petition for custody and emergency removal. The Juvenile Court for Davidson County (“juvenile court”) conducted a hearing and adjudicated the Twins dependent and neglected upon its finding that Mother had committed severe child abuse. The juvenile court awarded DCS legal and physical custody of the Twins. Mother appealed to the Circuit Court for Davidson County (“trial court”), which, following a de novo trial, issued a final order determining that Mother had perpetrated severe child abuse upon the Twins while they were in her care. Consequently, the trial court adjudicated the Twins dependent and neglected. The trial court ordered that it would be in the Twins’ best interest to remain in DCS custody. Mother has appealed. Discerning no reversible error, we affirm.

In this appeal from Juvenile Court, the Mother of the parties’ child appeals the order holding her in criminal contempt for failing to present the child for Father to exercise parenting time and the order changing the child’s surname to that of the Father; the Father appeals the designation of Mother as primary residential parent. Upon a thorough review of the record, we affirm the judgment holding Mother in contempt and designating Mother as primary residential parent; we vacate the judgment changing the child’s surname and remand the case for the court to make specific findings as to whether the name change is in the child’s best interest.

This appeal arises from a petition to appoint a conservator under Tennessee Code Annotated section 34-1-121. The petitioner/wife was originally appointed as conservator of respondent/husband in October 2018. Thereafter, the parties could not agree on an appropriate Statement of Evidence. The trial court ordered a new hearing so a court reporter could be present to provide a Transcript of Evidence. The respondent filed an appeal to this Court, which was dismissed for lack of appellate jurisdiction due to the non-final order. A new hearing took place in July 2019. The trial court found petitioner met her burden under Tennessee Code Annotated sections 34-1-101(7) and 34-1-126 and appointed the petitioner as conservator over the respondent’s person and property. The respondent appealed.

The Defendant, Darron Rogers, was convicted by a Madison County Circuit Court jury of possession of marijuana with intent to sell and possession with intent to deliver, Class E felonies; and possession of drug paraphernalia, a Class A misdemeanor. He was sentenced to an effective term of four years in the Department of Correction. On appeal, the Defendant argues that the trial court erred in allowing a witness to testify that she knew him by the nickname of “Weed.” After review, we affirm the judgments of the trial court.

This is an accelerated interlocutory appeal as of right, pursuant to Tennessee Supreme Court Rule 10B, from the trial court’s denial of a motion for recusal. Having reviewed the petition for recusal appeal, pursuant to the de novo standard as required under Rule 10B, § 2.01, we affirm the claims commissioner’s decision to deny the motion for recusal.