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OMJ PHARMACEUTICALS, INC. v. U.S.

No. 13-1008.

753 F.3d 333 (2014)

OMJ PHARMACEUTICALS, INC., Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

June 3, 2014.

Attorney(s) appearing for the Case

William L. Goldman , with whom Robin L. Greenhouse , Nathaniel J. Dorfman , McDermott Will & Emery LLP, Jerome A. Swindell , Assistant General Counsel, and Johnson & Johnson were on brief, for appellant.

Teresa E. McLaughlin , Attorney, Tax Division, with whom Bethany B. Hauser , Attorney, Tax Division, and Kathryn Keneally , Assistant Attorney General, were on brief, for appellee.

Before TORRUELLA, LIPEZ, and KAYATTA, Circuit Judges.

KAYATTA, Circuit Judge.

From 1976 until 1996, section 936 of the Internal Revenue Code made available to U.S. corporations a tax credit fully offsetting the federal tax owed on income earned in the operation of any trade or business in Puerto Rico. In 1996, Congress enacted the Small Business Job Protection Act of 1996, Pub.L. No. 104-188, 110 Stat. 1755, setting in motion the complete repeal of section 936, ameliorated by a ten-year transition period during which...

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