Legal Opinion
BMC Software, Inc. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided March 13, 2015No. 13-60684PublishedCited by 20 opinions
1Opinion of the Court
JENNIFER WALKER ELROD, Circuit Judge:
This case involves a decision by the Commissioner of Internal Revenue (Commissioner) to partially disallow BMC Software, Inc.’s (BMC) repatriated-dividends tax deduction under 26 U.S.C. § 965(b)(3) on the ground that subsequently created accounts receivable constituted “indebtedness” and reduced BMC’s eligibility for the deduction'. Because the plain text of § 965 does not support the Commissioner’s interpretation, and because BMC never agreed to treat the relevant accounts receivable as indebtedness, we REVERSE.
I
A
This case involves the intersection of §§…
2Cases cited12 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Kelly v. Boeing Petroleum Services, Inc.Court of Appeals for the Fifth Circuit · 1995
- United States v. LaneCourt of Appeals for the Fifth Circuit · 1962
- William L. Smith and Jacquelyn Smith v. United StatesCourt of Appeals for the Fifth Circuit · 1988
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Christiana Trust, of Wilmington Sav. Fund Soc'y, FSB v. RiddleCourt of Appeals for the Fifth Circuit · 2018
- Aaron Caillouet v. JFK Capital Holdings, L.L.C., eCourt of Appeals for the Fifth Circuit · 2018
- Wiggains v. Reed (In re Wiggains)Court of Appeals for the Fifth Circuit · 2017
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- BC Ranch II, L.P. v. CommissionerCourt of Appeals for the Fifth Circuit · 2017
15 more not listed; retrieve them via the Exa API.