Tax Law

Recent Posts

Supreme Court's Decision on the Patent Eligibility of Process Claims
Posted on 8 Jul 2010 by Eric E Bensen

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... Read More

Bilski v. Kappos—Back Where We Started?
Posted on 1 Jul 2010 by Paul Devinsky and Eric M. Shelton

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... Read More

The Supreme Court Adopts Machine-or-Transformation Test as One Test for Patenting Business Methods
Posted on 12 Jul 2010 by Christopher J. Chan

LEGAL ALERT June 30, 2010 In Bilski, et al. v. Kappos , the United States Supreme Court affirmed the use of the Federal Circuit's "machine-or-transformation" test as one test for patentability of processes, but held that it is not the only... Read More

In re Bilski: Eligibility of Patent Protection for Business Methods Survives - For Now
Posted on 1 Jul 2010 by Russell Barron, Michael Renaud, Courtney Quish

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... Read More

In Re Bilski: Business Method Patents Trudge On
Posted on 29 Jun 2010 by Yar R. Chaikovsky, Paul Devinsky & Eric M. She

On the last day of its October 2009 term, more than seven months after oral argument, the Supreme Court of the United States issued its decision in In re Bilski . Justice Kennedy delivered the majority opinion affirming the U.S. Court of Appeals... Read More

Attention Focused on Taxation of Intellectual Property
Posted on 13 May 2010 by LexisNexis Tax Center

Can a tax strategy qualify as a patentable invention? A recent district court decision is of particular note because it both involves a tax strategy patent and it extends the holding in In re Bilski . In H-R Block v. Jackson Hewitt Tax Services Inc.,... Read More