Supreme Court's Decision on the Patent Eligibility of Process Claims

Editor's Note : Bilski v. Kappos, 2010 U.S. LEXIS 5521 (U.S. June 28, 2010) changes the landscape on the patentability of business methods and has direct relevance to the viability of patenting for tax strategies. The impact of Bilski in this regard may not be entirely clear. However, in Bilski the...

Bilski v. Kappos: A New Chapter in Tax Strategy Patentabililty

Bilski v. Kappos , 130 S. Ct. 3218 (U.S. 2010) has given significant clarity to the status of tax strategy patents. To understand why this is so, one must start with an analysis and clear understanding of State St. Bank & Trust Co. v. Signature Fin. Group , 149 F.3d 1368 (Fed. Cir. 1998) as well...