Altera Corp. v. Commissioner of Internal Revenue

Petition for certiorari denied on June 22, 2020
Docket No. Op. Below Argument Opinion Vote Author Term
19-1009 9th Cir. N/A N/A N/A N/A OT 2019

Issues: (1) Whether the Treasury Department’s regulation requiring related companies (such as parents and subsidiaries) to share the cost of stock-based employee compensation is arbitrary and capricious and thus invalid under the Administrative Procedure Act; (2) whether, under Securities and Exchange Commission v. Chenery Corp., the regulation may be upheld on a rationale that the agency never advanced during rulemaking; and (3) whether a procedurally defective regulation may be upheld under Chevron, U.S.A., Inc. v. Natural Resources Defense Council Inc. on the ground that the agency has offered a “permissible” interpretation of the statute in litigation.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Feb 10 2020Petition for a writ of certiorari filed. (Response due March 16, 2020)
Mar 06 2020Brief amici curiae of National Association of Manufacturers, et al. filed.
Mar 10 2020Motion to extend the time to file a response from March 16, 2020 to April 15, 2020, submitted to The Clerk.
Mar 11 2020Motion to extend the time to file a response is granted and the time is extended to and including April 15, 2020.
Mar 12 2020Brief amici curiae of Cisco Systems, Inc., et al. filed.
Mar 13 2020Brief amici curiae of Former Foreign Tax Officials filed.
Mar 13 2020Brief amicus curiae of Chamber of Commerce of the United States of America filed.
Mar 16 2020Brief amici curiae of PricewaterhouseCoopers LLP, et al. filed.
Apr 09 2020Motion to extend the time to file a response from April 15, 2020 to May 14, 2020, submitted to The Clerk.
Apr 10 2020Motion to extend the time to file a response is granted and the time is further extended to and including May 14, 2020.
May 14 2020Brief of respondent Commissioner of Internal Revenue in opposition filed.
Jun 01 2020Reply of petitioner Altera Corporation & Subsidiaries filed. (Distributed)
Jun 02 2020DISTRIBUTED for Conference of 6/18/2020.
Jun 22 2020Petition DENIED.
 
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