ALTERA CORP. & SUBSIDIARIES v. C.I.R.

Attorney(s) appearing for the Case

Arthur T. Catterall (argued), Richard Farber , and Gilbert S. Rothenberg , Attorneys; Travis A. Greaves , Deputy Assistant Attorney General; Richard E. Zuckerman , Principal Deputy Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C.; for Respondent-Appellant.

Donald M. Falk (argued), Mayer Brown LLP, Palo Alto, California; Thomas Kittle-Kamp and William G. McGarrity , Mayer Brown LLP, Chicago, Illinois; Brian D. Netter and Travis Crum , Mayer Brown LLP, Washington, D.C.; A. Duane Webber , Phillip J. Taylor , and Joseph B. Judkins , Baker & McKenzie LLP, Washington, D.C.; for Petitioner-Appellee.

Susan C. Morse , University of Texas School of Law, Austin, Texas; Stephen E. Shay and Allison Bray , Certified Law Students, Harvard Law School, Cambridge, Massachusetts; for Amici Curiae J. Richard Harvey, Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noël Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, and Bret Wells.

Jonathan E. Taylor , Gupta Wessler PLLC, Washington, D.C.; Clint Wallace , Vanderbilt Hall , New York, New York; for Amici Curiae Anne Alstott, Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Sally Katzen, Edward Kleinbard, Michael Knoll, Rebecca Kysar, Zachary Liscow, Daniel Shaviro, John Steines, David Super, Clint Wallace, and George Yin.

Larissa B. Neumann , Ronald B. Schrotenboer , and Kenneth B. Clark , Fenwick & West LLP, Mountain View, California, for Amicus Curiae Xilinx Inc.

Christopher J. Walker , The Ohio State University Moritz College of Law, Columbus, Ohio; Kate Comerford Todd , Steven P. Lehotsky , and Warren Postman , U.S. Chamber Litigation Center, Washington, D.C.; for Amicus Curiae Chamber of Commerce of the United States of America.

John I. Forry , San Diego, California, for Amicus Curiae TechNet.

Alice E. Loughran , Michael C. Durst , and Charles G. Cole , Steptoe & Johnson LLP, Washington, D.C.; Bennett Evan Cooper , Steptoe & Johnson LLP, Phoenix, Arizona; for Amici Curiae Software and Information Industry Association, Financial Executives International, Information Technology Industry Council, Silicon Valley Tax Directors Group, Software Finance and Tax Executives Counsel, National Association of Manufacturers, American Chemistry Council, BSA | the Software Alliance, National Foreign Trade Council, Biotechnology Innovation Organization, Computing Technology Industry Association, The Tax Council, United States Council for International Business, Semiconductor Industry Association.

Kenneth P. Herzinger and Eric C. Wall , Orrick Herrington & Sutcliffe LLP, San Francisco, California; Peter J. Connors , Orrick Herrington & Sutcliffe LLP, New York, New York; for Amici Curiae Charles W. Calomiris, Kevin H. Hassett, and Sanjay Unni.

Roderick K. Donnelly and Neal A. Gordon , Morgan Lewis & Bockius LLP, Palo Alto, California; Thomas M. Peterson , Morgan Lewis & Bockius LLP, San Francisco, California; for Amicus Curiae Cisco Systems Inc.

Christopher Bowers , David Foster , Raj Madan , and Royce Tidwell , Skadden Arps Slate Meagher & Flom LLP, Washington, D.C.; Nathaniel Carden , Skadden Arps Slate Meagher & Flom LLP, Chicago, Illinois; for Amicus Curiae Amazon.com Inc.

Dissent by Judge O'Malley