Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

34 Pages Posted: 18 Sep 2019

See all articles by Leandra Lederman

Leandra Lederman

Indiana University Maurer School of Law

Susan C. Morse

University of Texas at Austin - School of Law

Stephen E. Shay

Harvard Law School

Clint Wallace

University of South Carolina School of Law

Reuven S. Avi-Yonah

University of Michigan Law School

Lily L. Batchelder

New York University School of Law

Jeremy Bearer-Friend

George Washington University Law School

Joshua D. Blank

University of California, Irvine School of Law

Leslie Book

Villanova University School of Law

Bryan Camp

Texas Tech University School of Law

Noel B. Cunningham

New York University Law School

Victor Fleischer

UC-Irvine School of Law

J. Clifton Fleming

Brigham Young University - J. Reuben Clark Law School

Keith Fogg

Tax Clinic at Legal Services Center of Harvard Law School

David Gamage

Indiana University Maurer School of Law

Ari D. Glogower

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

Mitchell Kane

New York University (NYU)

Ariel Jurow Kleiman

University of San Diego School of Law

Edward D. Kleinbard

University of Southern California Gould School of Law

Rebecca M. Kysar

Fordham University School of Law

Zachary D. Liscow

Yale University - Law School

Ruth Mason

University of Virginia School of Law

Omri Y. Marian

University of California, Irvine School of Law

Robert J. Peroni

University of Texas at Austin - School of Law

Darien Shanske

University of California, Davis - School of Law

Daniel Shaviro

New York University School of Law

John P. Steines

New York University School of Law

Bret Wells

University of Houston Law Center

Eric M. Zolt

University of California, Los Angeles (UCLA) - School of Law

Date Written: September 6, 2019

Abstract

The purpose of this brief is to correct and respond to two arguments in Petitioner-Appellee Altera’s petition for rehearing en banc and briefs of amici supporting the petition for rehearing.

First, Treasury’s regulation requiring cost sharing of stock-based compensation and the Ninth Circuit panel’s decision are entirely consistent with longstanding precedents, practices and understandings regarding the meaning of the arm’s length standard.

Second, reversal of the U.S. Tax Court by a Court of Appeals is an ordinary occurrence that reflects the federal courts’ hierarchy and is not a basis for granting en banc review.

Keywords: Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

JEL Classification: K34

Suggested Citation

Lederman, Leandra and Morse, Susan C. and Shay, Stephen E. and Wallace, Clint and Avi-Yonah, Reuven S. and Batchelder, Lily L. and Bearer-Friend, Jeremy and Blank, Joshua D. and Book, Leslie and Camp, Bryan T. and Cunningham, Noel B. and Fleischer, Victor and Fleming, J. Clifton and Fogg, Keith and Gamage, David and Glogower, Ari D. and Kane, Mitchell and Jurow Kleiman, Ariel and Kleinbard, Edward D. and Kysar, Rebecca M. and Liscow, Zachary D. and Mason, Ruth and Marian, Omri Y. and Peroni, Robert Joseph and Shanske, Darien and Shaviro, Daniel and Steines, John P. and Wells, Bret and Zolt, Eric M., Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner (September 6, 2019). Available at SSRN: https://ssrn.com/abstract=3450553 or http://dx.doi.org/10.2139/ssrn.3450553

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

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

Clint Wallace

University of South Carolina School of Law ( email )

1525 Senate Street
Columbia, SC 29208
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)

Jeremy Bearer-Friend

George Washington University Law School ( email )

2000 H Street, N.W.
Washington, DC 20052
United States

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/

Leslie Book

Villanova University School of Law ( email )

299 N. Spring Mill Road
Villanova, PA 19085
United States

Bryan T. Camp

Texas Tech University School of Law ( email )

1802 Hartford
Lubbock, TX 79409
United States

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

J. Clifton Fleming

Brigham Young University - J. Reuben Clark Law School ( email )

430 JRCB
Brigham Young University
Provo, UT 84602
United States

Keith Fogg

Tax Clinic at Legal Services Center of Harvard Law School ( email )

1563 Massachusetts Avenue
Cambridge, MA 02138
United States
6173902532 (Phone)
6175220109 (Fax)

David Gamage

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

Ari D. Glogower

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

55 West 12th Avenue
Columbus, OH 43210
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

Ariel Jurow Kleiman

University of San Diego School of Law ( email )

5998 Alcala Park
San Diego, CA 92110-2492
United States

Edward D. Kleinbard

University of Southern California Gould School of Law ( email )

699 Exposition Boulevard
Los Angeles, CA 90089
United States

Rebecca M. Kysar

Fordham University School of Law ( email )

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

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

Omri Y. Marian

University of California, Irvine School of Law ( email )

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

Robert Joseph Peroni

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

727 East Dean Keeton Street
Austin, TX 78705
United States

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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

Bret Wells

University of Houston Law Center ( email )

4604 Calhoun Road
Houston, TX 77204-6060
United States

Eric M. Zolt

University of California, Los Angeles (UCLA) - School of Law ( email )

385 Charles E. Young Dr. East
Room 1242
Los Angeles, CA 90095-1476
United States

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