Xilinx, Inc. v. Commissioner

Full Text of Court Cases
August 30, 2005
federal taxation

Xilinx, Inc. v. Commissioner
125 T.C. 37 (2005)
Federal Court
United States Tax Court
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)


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.
Xilinx Inc. v. Comm’r
PDF, Size: 80 KB