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XILINX, INC. v. C.I.R.

Nos. 06-74246, 06-74269.

567 F.3d 482 (2009)

XILINX, INC., and Consolidated Subsidiaries, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Xilinx, Inc., and Consolidated Subsidiaries, Petitioner-Appellee, v. Commissioner of Internal Opinion Revenue, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed May 27, 2009.

Attorney(s) appearing for the Case

Ronald B. Schrotenboer, Kenneth B. Clark (argued) and Tyler A. Baker, Fenwick & West LLP, Mountain View, CA, for the petitioner-appellee.

Gilbert S. Rothenberg, Richard Farber and Arthur T. Catterall (argued), Tax Division, Department of Justice, Washington, D.C., for the respondent-appellant.

Alice E. Loughran, Steptoe & Johnson LLP, Washington, D.C., for amici curiae Cisco Systems, Inc., and Altera Corporation.

A. Duane Webber, Baker & McKenzie LLP, Washington, D.C., for amici curiae Software Finance and Tax Executives Council and AeA.

Opinion by Judge FISHER; Dissent by Judge NOONAN.

FISHER, Circuit Judge:

On this appeal from the tax court, we must decide whether, under the tax regulations in effect during tax years 1997, 1998 and 1999, related companies engaged in a joint venture to develop intangible property must include the value of certain stock option compensation one participant gives to its employees in the pool of costs to be shared under a cost sharing agreement, even when companies operating at arm's length would not do so. The tax...

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