Yesterday [June 28, 2010], the U.S. Supreme Court sidestepped a decision as to whether business methods are categorically excluded from patent protection, allowing the possibility of patent eligibility for business methods to survive for now. The majority focused its opinion on the narrow issue presented...

The Supreme Court of the United States issued a decision in In re Bilski affirming the Court of Appeals for the Federal Circuit's decision that Bilski's claims were not eligible for patenting under §101, but reversing the Federal Circuit's ruling that "machine or transformation"...

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...

The Supreme Court, for the first time since the Federal Circuit's decision in State Street Bank & Trust Co. v. Signature Fin. Group Inc. , 149 F.3d 1368 (Fed. Cir. 1998) , addressed the proper standard for determining whether a claimed process is patentable subject matter under 35 U.S.C. §...

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...