Functionality

PA Supreme Court Issues Business / Nonbusiness Income Decision

The Pennsylvania Supreme Court has held that a taxpayer’s gain from the sale of timberland was apportionable business income using the “functional test” of Pennsylvania’s amended definition of “business income.” Glatfelter...more

Design Patent Case Digest: Telebrands Corp v. Del Laboratories, Inc.

Telebrands Corp v. Del Laboratories, Inc. - Decision Date: September 8, 2011 - Court: S.D. New York - Patents: D596,802 - Holding: Coty’s motion for summary judgment of invalidity denied - Opinion:...more