U.S. Court of Appeals for the Ninth Circuit

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Case Updates

Ninth Circuit affirms judgment of Tax Court concluding that the IRS incorrectly interpreted the definition of “intangible” assets in applying its transfer-pricing regulations

August 16, 2019

Click here to view the opinion.

U.S. Chamber files amicus brief arguing Ninth Circuit should affirm Tax Court’s judgment that IRS violated Administrative Procedure Act in purporting to “clarify” its approach to “intangibles” in 1995 regulation

July 05, 2018

Click here to view the Chamber’s brief.

Christopher J. Walker served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.

Case Documents