SUTARDJA v. U.S.

No. 11-724T.

SEHAT SUTARDJA and WEILI DAI, Plaintiffs, v. THE UNITED STATES, Defendant.

United States Court of Federal Claims.

February 27, 2013.


Attorney(s) appearing for the Case

Glenn A. Smith , Law Offices of Glenn A. Smith, Palo Alto, California, for Plaintiffs.

Fredrick C. Crombie , with whom were Andrew M. Weiner , Trial Attorney, Kathryn Keneally , Assistant Attorney General, and David I. Pincus , Chief, Court of Federal Claims Section, Tax Division, U.S. Department of Justice, Washington, D.C., for Defendant.


OPINION AND ORDER ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT

THOMAS C. WHEELER, District Judge.

This case arises from a determination by the Internal Revenue Service ("IRS") that Dr. Sehat Sutardja's exercise of stock options granted by his company, Marvell Technology Group Limited, was subject to an additional tax under 26 U.S.C. § 409A (Internal Revenue Code). Section 409A provides for a 20 percent surtax plus interest on amounts received...

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