Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

27 Pages Posted: 15 Oct 2018  

Susan C. Morse

University of Texas at Austin - School of Law

Stephen E. Shay

Harvard Law School

Reuven S. Avi-Yonah

University of Michigan Law School

Lily L. Batchelder

New York University School of Law

Joshua D. Blank

University of California, Irvine School of Law

Noel B. Cunningham

New York University Law School

Victor Fleischer

UC-Irvine School of Law

Ari D. Glogower

Ohio State University (OSU) - Michael E. Moritz College of Law

David Kamin

New York University School of Law

Mitchell Kane

New York University (NYU)

Michael S. Knoll

University of Pennsylvania Law School; University of Pennsylvania Wharton School -- Real Estate Department

Rebecca M. Kysar

Fordham University School of Law

Leandra Lederman

Indiana University Maurer School of Law

Zachary D. Liscow

Yale University - Law School

Ruth Mason

University of Virginia School of Law

Daniel Shaviro

New York University School of Law

John P. Steines

New York University School of Law

David Super

Georgetown University Law Center

Clint Wallace

University of South Carolina School of Law

Bret Wells

University of Houston Law Center

Date Written: September 28, 2018

Abstract

This amicus curiae brief in Altera Corporation v. Commissioner supports the government's position and the view of the majority in a 9th Circuit opinion issued on July 24, 2018 and later withdrawn. Amici are tax law professors who conclude that the stock-based compensation cost sharing regulations at issue in this case are not arbitrary and capricious, but rather are consistent with the arm's length standard and are valid and reasonable under Section 482 of the Internal Revenue Code.

Keywords: Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

JEL Classification: K34

Suggested Citation

Morse, Susan C. and Shay, Stephen E. and Avi-Yonah, Reuven S. and Batchelder, Lily L. and Blank, Joshua D. and Cunningham, Noel B. and Fleischer, Victor and Glogower, Ari D. and Kamin, David and Kane, Mitchell and Knoll, Michael S. and Kysar, Rebecca M. and Lederman, Leandra and Liscow, Zachary D. and Mason, Ruth and Shaviro, Daniel and Steines, John P. and Super, David and Wallace, Clint and Wells, Bret, Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner (September 28, 2018). Available at SSRN: https://ssrn.com/abstract=3260082

Susan C. Morse (Contact Author)

University of Texas at Austin - School of Law ( email )

727 East Dean Keeton Street
Austin, TX 78705
United States

Stephen E. Shay

Harvard Law School ( email )

1563 Manssachusetts Avenue
Cambridge, MA 02138
United States

Reuven S. Avi-Yonah

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

Lily L. Batchelder

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States
212-992-8156 (Phone)

Joshua D. Blank

University of California, Irvine School of Law ( email )

401 E. Peltason Dr.
Ste. 1000
Irvine, CA 92697-1000
United States

HOME PAGE: http://www.law.uci.edu/faculty/full-time/blank/

Noel B. Cunningham

New York University Law School ( email )

40 Washington Square South
New York, NY 10012-1099
United States
(212) 998-6159 (Phone)

Victor Fleischer

UC-Irvine School of Law ( email )

401 E. Peltason Dr.
Ste. 1000
Irvine, CA 92697-1000
United States

Ari D. Glogower

Ohio State University (OSU) - Michael E. Moritz College of Law ( email )

55 West 12th Avenue
Columbus, OH 43210
United States

David Kamin

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States

Mitchell Kane

New York University (NYU) ( email )

Bobst Library, E-resource Acquisitions
20 Cooper Square 3rd Floor
New York, NY 10003-711
United States

Michael S. Knoll

University of Pennsylvania Law School ( email )

3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-6190 (Phone)
215-573-2025 (Fax)

University of Pennsylvania Wharton School -- Real Estate Department ( email )

Philadelphia, PA 19104-6330
United States

Rebecca M. Kysar

Fordham University School of Law ( email )

150 West 62nd Street
New York, NY 10023
United States

Leandra Lederman

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States
(812) 855-6149 (Phone)
(812) 855-0555 (Fax)

HOME PAGE: http://www.law.indiana.edu/people/lederman

Zachary D. Liscow

Yale University - Law School ( email )

127 Wall St.
New Haven, CT 06511
United States

Ruth Mason

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

Daniel Shaviro

New York University School of Law ( email )

40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)

John P. Steines

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States

David Super

Georgetown University Law Center ( email )

600 New Jersey Avenue, NW
Washington, DC 20001
United States

Clint Wallace

University of South Carolina School of Law ( email )

1525 Senate Street
Columbia, SC 29208
United States

Bret Wells

University of Houston Law Center ( email )

4604 Calhoun Road
Houston, TX 77204-6060
United States

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