McDermott Will & Emery

Federal Circuit Upholds ITC Interpretation of § 337 to Cover Induced Infringement - Suprema, Inc. and Mentalix Inc. v. Int’l Trade Comm’n

In a 6-4 ruling, a sharply divided en banc Federal Circuit overturned the original panel decision and deferred to the International Trade Commission’s (ITC or Commission) interpretation of the phrase “articles that … infringe”…more
| Civil Procedure, Intellectual Property, Science, Computers, & Technology

Contract Manufacturing Is a Commercial Transaction for Purpose of “On-Sale” Bar - The Medicines Company v. Hospira, Inc.

Addressing the application of the on-sale bar under § 102(b), the U.S. Court of Appeals for the Federal Circuit found that the claims of an asserted patent were invalid based on an agreement, dated more than one year prior to…more
| Civil Procedure, Commercial Law & Contracts, Intellectual Property, Science, Computers, & Technology

Should Companies Adjust Their Incentive Strategies in Light of New Governmental Accounting Disclosure Requirements?

Earlier this month, the Governmental Accounting Standards Board (GASB) approved Statement No. 77, Tax Abatement Disclosures, which requires state and local governments to report on foregone revenue from tax abatement agreements…more
| Business Organizations, Commercial Law & Contracts, Taxation

The FTC Continues to Flex its Safe Harbor Enforcement Muscles

On August 17, 2015, the Federal Trade Commission (FTC) announced settlements with 13 companies on charges that they misled consumers by claiming that they were certified members of the U.S.-EU or U.S.-Swiss Safe Harbor programs…more
| Communications & Media Law, Consumer Protection, International Law & Trade, Privacy, Science, Computers, & Technology

Straight Outta Delaware: JLI Invest S.A. et al. v. Cook et al.

As soon as we start to think that Delaware’s unclaimed property practices and administration couldn’t possibly get any more egregious, another lawsuit like JLI Invest S.A. et al. v. Cook et al., Case No. 11274 surfaces. The…more
| Civil Rights, Mergers & Acquisitions, Real Estate - Commercial

Treasury Releases Guidance for Contributions of Appreciated Property to Partnerships with Related Foreign Partners

On August 6, 2015, 18 years after U.S. Congress authorized regulations under Internal Revenue Code Section 721(c), the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released Notice 2015-54 announcing…more
| Real Estate - Commercial, Real Estate - Residential, Taxation

USPTO Proposes New PTAB Trial Rules

Yesterday, the U.S. Patent and Trademark Office (USPTO) published a proposed rule to amend the existing rules of practice for inter partes review, post-grant review, the transitional program for covered business method patents…more
| Administrative Law, Civil Procedure, Intellectual Property

D.C. Circuit Declines to Eviscerate Attorney-Client Privilege in Internal Investigations

On Tuesday, August 11, 2015, in United States ex rel. Barko v. Haliburton et al., the U.S. Court of Appeals for the D.C. Circuit issued an opinion vacating a series of rulings by the United States District Court for the District…more
| Business Organizations, Civil Procedure

Statute of Limitation: Congress Overrules Home Concrete and Retroactively Removes Some Taxpayer Defenses

On July 31, 2015, President Barack Obama signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236; Pub. Law No. 114-41) (the 2015 Act) into law. In addition to extending various…more
| Civil Procedure, Elections & Politics, Taxation

Altera: Tax Court Invalidates Section 482 Regulation on Administrative Law Grounds

In Altera, the U.S. Tax Court invalidated regulations under Section 482 requiring participants in qualified cost-sharing agreements to include stock-based compensation costs in the cost pool to comply with the arm’s-length…more
| Administrative Law, Business Organizations, Commercial Law & Contracts, Securities Law, Taxation

Proposed Regulations Require Significant Entrepreneurial Risk for a Service Partner's Income to be a Distributive Share

On July 22, 2015, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released proposed regulations under Section 707(a)(2)(A) (the proposed regulations) which would treat certain partnership distributions…more
| Business Organizations, Finance & Banking, Taxation

Shifting Hospice Reimbursement – Moving in the Direction of Aligning Payment with Resource Concentration

The United States Department of Health and Human Services (HHS) Centers for Medicare & Medicaid Services (CMS) published its update to the home health prospective payment system (HHPPS) for fiscal year (FY) 2016 in the August 6,…more
| Health

Stichtagsregelung oder ratierliche Kürzung – es geht nicht beides.

Das LAG Saarland mit seinem heute veröffentlichten Urteil vom 22. April 2015 – 2 Sa 103/14 – einer Arbeitnehmerin in Elternzeit einen Anspruch auf “freiwillig” gezahltes Weihnachts- und Urlaubsgeld in voller Höhe zugesprochen…more
| Labor & Employment Law

Federal Circuit Upholds ITC Interpretation of § 337 to Cover Induced Infringement

Suprema, Inc. and Mentalix Inc. v. Int’l Trade Comm’n, Case No. 12-1170 (Fed. Cir. Aug. 10, 2015) (Reyna, J.) (O’Malley, Proust, Lourie, and Dyk JJ., dissenting). By way of background, appellee Suprema manufactures hardware…more
| Administrative Law, Civil Procedure, Intellectual Property, International Law & Trade, Science, Computers, & Technology

Italy Introduces New Rules to Increase Certainty of Tax Law

The Italian Government has finally approved the long-awaited act on “certainty of law in the relationships between tax authority and tax payers” (Certainty of Tax Law Act)…more
| Taxation
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