Paul L. Caron

Tuesday, September 10, 2019

29 Tax Profs Say Deference To Tax Court Is Not Needed In Altera

Bloomberg Tax, Deference to Tax Court Isn’t Needed in Altera Case, Academics Say:

AlteraIntel-owned Altera misrepresented how the Ninth Circuit should treat conflicting decisions between its own three-judge panel and the U.S. Tax Court, a group of legal academics said.

“No special deference is due to Tax Court decisions,” the 29 academics argued in an amicus brief filed with the U.S. Court of Appeals for the Ninth Circuit. They were responding to Altera's request for a rehearing in a tax dispute with the IRS.

The 29 Tax Profs signatories are:

  • Reuven Avi-Yonah (Michigan)
  • Lily Batchelder (NYU)
  • Jeremy Bearer-Friend (George Washington)
  • Joshua D. Blank (UC-Irvine)
  • Leslie Book (Villanova)
  • Bryan T. Camp (Texas Tech)
  • Noël Cunningham (NYU)
  • J. Clifton Fleming, Jr. (BYU)
  • Keith Fogg (Harvard)
  • David Gamage (Indiana)
  • Ari Glogower (Ohio State)
  • Victor Fleischer (UC-Irvine)
  • Mitchell Kane (NYU)
  • Ariel Jurow Kleiman (San Diego)
  • Edward Kleinbard (USC)
  • Rebecca Kysar (Fordham)
  • Leandra Lederman (Indiana)
  • Zachary Liscow (Yale)
  • Ruth Mason (Virginia)
  • Omri Marian (UC-Irvine)
  • Susan C. Morse (Texas)
  • Robert J. Peroni (Texas)
  • Darien Shanske (UC-Davis)
  • Daniel Shaviro (NYU)
  • Stephen E. Shay (Harvard)
  • John Steines (NYU)
  • Clinton G. Wallace (South Carolina)
  • Bret Wells (Houston)
  • Eric M. Zolt (UCLA)

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