From our private database of 33,600+ case briefs...
Amazon.com v. Commissioner of Internal Revenue
United States Court of Appeals for the Ninth Circuit
934 F.3d 976 (2019)
Amazon.com (Amazon) (plaintiff) restructured its business to have some income from entities based in the United States go instead to entities based in Europe. Tax law required the European entities to pay Amazon for the use of its intangible assets. Amazon reported receiving a payment of $255 million for its intangible assets. Amazon calculated the amount by factoring in specific intangible assets that it transferred to the European entities, such as trademarks and website technology. The Commissioner of Internal Revenue (the Commissioner) (defendant) rejected Amazon’s accounting and performed his own valuation of the intangible assets, determining that the intangible assets were worth $3.6 billion. In his calculation, the Commissioner factored in all intangible assets that Amazon could not separate from its business, including the value of employee education and experience, the company’s goodwill, and other business attributes. The Commissioner’s decision to include these intangible assets was based on Treasury Regulation § 1.482-4(b) (the treasury regulation), which defined intangible assets and included a catchall provision for items similar to those listed in the treasury regulation that derive their value from intangible properties. Amazon petitioned the United States Tax Court for a redetermination, and the tax court ruled in favor of Amazon. The Commissioner appealed.
Rule of Law
Holding and Reasoning (Callahan, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 602,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 602,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 33,600 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.