Attorney(s) appearing for the Case
Arthur T. Catterall (argued), Richard Farber , Gilbert S. Rothenberg , and Francesca Ugolini , 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 , Travis Crum , and Nicole A. Saharsky , Mayer Brown LLP, Washington, D.C.; A. Duane Webber , Phillip J. Taylor , and Joseph B. Judkins , Baker & McKenzie LLP, Washington, D.C.; Ginger D. Anders , Munger Tolles & Olson LLP, Washington, D.C.; Mark R. Yohalem , Munger Tolles & Olson LLP, Los Angeles, California; for Petitioner-Appellee.
Susan C. Morse , University of Texas Law School, Austin, Texas; Stephen E. Shay and Allison Bray , Certified Law Students, Harvard Law School, Cambridge, Massachusetts; Clinton G. Wallace , Columbia, South Carolina; and Leandra Lederman , Bloomington, Indiana; for Amici Curiae Law Academics and Professors.
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 , Kenneth B. Clark , Adam R. Gahtan , and Michael D. Knobler , 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.
Charles G. Cole , Alice E. Loughran , Michael C. Durst , Gregory N. Kidder , and Mark C. Savignac , Steptoe & Johnson LLP, Washington, D.C.; Bennett Evan Cooper , Steptoe & Johnson LLP, Phoenix, Arizona; Alexander Volokh , Emory University School of Law, Atlanta, Georgia; 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, and 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; Michelle L. Andrighetto , Morgan Lewis & Bockius LLP, Boston, Massachusetts; Justin McGough , 3M Company, Saint Paul, Minnesota; Karen Robinson , Vice President, Legal, Adobe Inc., San Jose, California; Theodore J. Boutrous Jr. and Christopher Chorba , Gibson Dunn & Crutcher LLP (for Apple Inc.), Los Angeles, California; Armin D. Eberhard , Director, International Tax Planning and M&A, Applied Materials, Santa Clara, California; Desiree Ralls-Morrison , SVP, General Counsel & Corporate Secretary, Boston Scientific Corporation, Marlborough, Massachusetts; Thomas J. Vallone , Senior Vice President, Global Tax, Dell Technologies Inc., Round Rock, Texas; Andy Sherman , Dolby Laboratories Inc., San Francisco, California; Aaron Johnson , VP Legal, eBay, San Jose, California; Jacob Schatz , EVP, General Counsel and Corporate Secretary, Electronic Arts Inc., Redwood City, California; Katie Lodato , Vice President — Global Tax, Eli Lilly and Company, Indianapolis, Indiana; Dana L. Lasley , Emerson Electric Co., St. Louis, Missouri; Paul S. Grewal , VP & Deputy General Counsel, Facebook Inc., Menlo Park, California; John Whittle , Executive Vice President, General Counsel, Fortinet, Sunnyvale, California; Christine Henninger , General Mills Inc., Golden Valley, Minnesota; Nora Puckett , Google LLC, Mountain View, California; Kyle Bonacum , GoPro Inc., San Mateo, California; Joshua Mishoe , Vice President, Hewlett Packard Enterprise Company, Plano, Texas; Barbara Beckerman , International Paper Company, Memphis, Tennessee; Michael R. Peterson , President and Corporate Secretary, Johnson Controls Inc.; Mark Casper , Vice President and Deputy General Counsel, Maxim Integrated, San Jose, California; Matthew Fawcett , General Counsel, NetApp Inc., Sunnyvale, California; Margaret C. Wilson , Wilson Law Group LLC (for Oracle Corporation), Princeton, New Jersey; Maryanne Bifulco , Vice President, Transfer Pricing Counsel, PepsiCo Inc., Purchase, New York; Markus Green , Assistant GC, Government Relations/Litigation, Pfizer Inc., New York, New York; Lowell Yoder , McDermott Will & Emery (for Procter and Gamble Company), Chicago, Illinois; Beth Wapner , VP Tax, Qualcomm Incorporated, San Diego, California; Tanya Guazzo , S&P Global Inc., New York, New York; Russell Elmer , Service-Now Inc., Santa Clara, California; Lora Blum , General Counsel, SurveyMonkey, San Mateo, California; Scott C. Taylor , EVP, General Counsel & Secretary, Symantec Corporation, Mountain View, California; Donald P. Lancaster , United Parcel Service Inc., Atlanta, Georgia; Lisa McFall , VP & Deputy General Counsel, Workday Inc., Pleasanton, California; for Amicus Curiae Cisco Systems Inc. and Thirty-Two Other Affected Companies.
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.
Miriam L. Fisher , Melissa Arbus Sherry , and Eric J. Konopka , Latham & Watkins LLP, Washington, D.C., for Amici Curiae Pricewaterhouse Coopers LLP, Deloitte Tax LLP, and KPMG LLP.
Before: Sidney R. Thomas, Chief Judge, and Susan P. Graber and Kathleen M. O'Malley, Circuit Judges.
