No. 19-1009
Altera Corporation & Subsidiaries v. Commissioner of Internal Revenue
Amici (5)
Experienced Counsel
Tags: administrative-procedure-act arm's-length-standard chevron-deference cost-sharing rulemaking stock-based-compensation tax tax-regulation tax-treaties treasury-department
Key Terms:
AdministrativeLaw Securities JusticiabilityDoctri
AdministrativeLaw Securities JusticiabilityDoctri
Latest Conference:
2020-06-18
Question Presented (from Petition)
1. Whether the Treasury Department's regulation is arbitrary and capricious and thus invalid under the Administrative Procedure Act, 5 U.S.C. 551 et seq.
2. Whether, under SEC v. Chenery Corp., 332 U.S. 194 (1947), the regulation may be upheld on a rationale the agency never advanced during rulemaking.
3. Whether a procedurally defective regulation may be upheld under Chevron on the ground that the agency has offered a "permissible" interpretation of the statute in litigation.
Question Presented (AI Summary)
Whether the Treasury Department's regulation is arbitrary and capricious and thus invalid under the Administrative Procedure Act
Docket Entries
2020-06-22
Petition DENIED.
2020-06-02
DISTRIBUTED for Conference of 6/18/2020.
2020-06-01
Reply of petitioner Altera Corporation & Subsidiaries filed. (Distributed)
2020-05-14
Brief of respondent Commissioner of Internal Revenue in opposition filed.
2020-04-10
Motion to extend the time to file a response is granted and the time is further extended to and including May 14, 2020.
2020-04-09
Motion to extend the time to file a response from April 15, 2020 to May 14, 2020, submitted to The Clerk.
2020-03-16
Brief amici curiae of PricewaterhouseCoopers LLP, et al. filed.
2020-03-13
Brief amici curiae of Former Foreign Tax Officials filed.
2020-03-13
Brief amicus curiae of Chamber of Commerce of the United States of America filed.
2020-03-12
Brief amici curiae of Cisco Systems, Inc., et al. filed.
2020-03-11
Motion to extend the time to file a response is granted and the time is extended to and including April 15, 2020.
2020-03-10
Motion to extend the time to file a response from March 16, 2020 to April 15, 2020, submitted to The Clerk.
2020-03-06
Brief amici curiae of National Association of Manufacturers, et al. filed.
2020-02-10
Petition for a writ of certiorari filed. (Response due March 16, 2020)
Attorneys
Altera Corporation & Subsidiaries
Nicole A. Saharsky — Mayer Brown LLP, Petitioner
Chamber of Commerce of the United States of America
Cisco Systems, Inc., et al.
David B. Salmons — Morgan, Lewis & Bockius LLP, Amicus
Commissioner of Internal Revenue
Noel J. Francisco — Solicitor General, Respondent
Former Foreign Tax Officials
National Association of Manufacturers, et al.
Carter G. Phillips — Amicus
PricewaterhouseCoopers LLP, et al.
Melissa Arbus Sherry — Latham & Watkins LLP, Amicus