Allen Madison, Anthony D. Cipriano, Bryce A. Kranzthor, David N. Bowen, David P. Fuller, Jaclyn J. Pampel, Jeffrey A. Hatfield, John E. Hinding, Kendall Williams, Kenneth B. Clark, Lloyd T. Silberzweig, Paul K. Webb, Ronald B. Schotenboer, Tyler A. Bake
Irving Plotkin (Xilinx)
Foley
Summary
Tax Court holds that IRS inclusion of stock-based compensation in the cost pool was "arbitrary and capricious," because parties can make an arms-length arrangement not to share the spread or grant date value.