Legal Opinion
In re Nortel Networks, Inc.
United States Bankruptcy Court, D. Delaware
Decided May 12, 2015No. Case No. 09-10138(KG) (Jointly Administered)PublishedCited by 1 opinion
1Opinion of the Court
Re Dkt No. 13208
ALLOCATION TRIAL OPINION1
KEVIN GROSS, UNITED STATES BANKRUPTCY JUDGE
TABLE OF CONTENTS
INTRODUCTION.. .499
PROCEDURAL SUMMARY ...500
FACTS ...502
A. The Business Lines... 502
B. Research & Development.. .504
C. Transfer Pricing.. .505 •
D. Advanced Pricing Arrangements ...506
E. Cost Sharing Agreements... 506
F. New Transfer Pricing Arrangement. . .507
G. The Master R & D Agreement. . .509
H. Rights to Intellectual Property Under the MRDA.. .510
I. The MRDA Was Tax Driven.. .510
J. The Interim Funding and Settlement Agreement. . .510
K. The Final Canadian Funding and Settlement Agreement..…
2Cases cited28 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- In Re: Combustion Engineering, Inc. First State Insurance Company Hartford Accident and Indemnity CompanyCourt of Appeals for the First Circuit · 2004
- Independent Wireless Telegraph Co. v. Radio Corp. of AmericaSupreme Court of the United States · 1926
- Vaupel Textilmaschinen Kg and Vaupel North America v. Meccanica Euro Italia S.P.A. And American Trim Products, Inc., Defendants/cross-AppellantsCourt of Appeals for the Federal Circuit · 1991
- In re Owens CorningCourt of Appeals for the Third Circuit · 2005
23 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ira Svendsgaard and Associates, Inc. v. Allfasteners USA, LLCDistrict Court, N.D. Ohio · 2021