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News & Analysis as of

IBM Corp. v. United States—A Study in the Risks and Rewards of Including a Reservation of Rights in an Offer

Including a reservation of rights in a proposal is a delicate matter. On the one hand, it is in the contractor’s best interest to identify clearly the assumptions on which its proposal is based....more

Status Updates - November 2014

..Cuffed links. The Spanish parliament has passed what is commonly known as the “Google tax,” although it’s technically not a tax and doesn’t apply solely to Google. Rather, it’s an intellectual property law requiring online...more

Supplemental Information Authorization Hard to Come By

International Business Machines Corporation v. Intellectual Ventures II LLC - The Patent Trial and Appeal Board (PTAB, the Board) denied a motion by a petitioner to file a motion for supplemental information to...more

Alien Tort Case Developments: Three Recent Decisions

Alien Tort GavelIn July, we posted about two recent decisions by federal appellate courts that sought to define the parameters of the “touch and concern” standard established by the Supreme Court in its 2012 decision in...more

How Will Michigan Courts Analyze a Legal Challenge to the Michigan Legislature’s Retroactive Repeal of the Multistate Tax Compact?

In recent days, the state tax world has focused on the State of Michigan’s retroactive repeal of the Multistate Tax Compact (Compact). Last week, the Michigan Legislature passed and Governor Snyder signed into law a bill...more

Reasonableness and Proportionality Win Another Fight for Predictive Coding

On July 22, 2014, Judge Joe B. Brown issued a discovery order in Bridgestone Americas, Inc. v. Int’l Bus. Machines Corp. (Case No. 3:13-1196 M.D. Tenn.), in the plaintiff’s favor, allowing the use of predictive coding to...more

Recent State Supreme Court Decision Prompts Repeal of Michigan Multistate Tax Compact (MTC)

Public Act 282 of 2014, signed into law by Governor Snyder on September 11, 2014, repeals the Multistate Tax Compact's three-factor apportionment election for multistate businesses, effective as of January 1, 2008. The Act is...more

Keywords Vs. Technology-Assisted Review: Are They Mutually Exclusive?

Recently in Bridgestone Americas, Inc. v. International Business Machines Corp., U.S. Magistrate Judge Joe Brown of the Middle District of Tennessee addressed the plaintiff’s request to use technology-assisted review (TAR) on...more

Possible Impact on Alabama Taxpayers: Michigan Supreme Court Rules that IBM Entitled to Use Multistate Tax Compact Election

In International Business Machines Corp. v. Department of Treasury, the Michigan Supreme Court ruled that IBM was entitled to apportion its business income for purposes of the Michigan Business Tax (“MBT”) using the...more

Out-of-State Companies Might Be Owed Tax Refunds Under Michigan’s Multistate Tax Compact Election Decision

A Multistate Tax Compact (MTC) election is applicable to both the net income base and modified gross receipts base of the Michigan Business Tax (MBT), the Michigan Supreme Court ruled in International Business Machines v....more

Michigan Supreme Court Upholds the Compact Election

On July 14, 2014, the Michigan Supreme Court in a splintered 3-1-3 decision found in favor of IBM’s election to apply the Multistate Tax Compact’s three-factor apportionment formula to the now-repealed Michigan Business Tax...more

Inventor Testimony Irrelevant

In International Business Machines Corporation v.Intellectual Ventures II LLC, IPR2014-00180, Paper 22, (July 3, 2014), the Board denied petitioner’s request to file a transcript of the inventor’s testimony as supplemental...more

Good Faith And Employee Communications: Landmark ruling in IBM UK Holdings Ltd and IBM UK Ltd v Dalgleish and others

Employers undertaking pension scheme benefit change processes need to give careful consideration not only to the detail of member communications, but also to the overall impression they give and to member expectations which...more

Legal Alert: UPDATE: The Hare Loses Steam – Patent Litigation Reform Law Unlikely This Year

Efforts by the U.S. Senate to pass an alternative to the Innovation Act, which aims to reform abusive patent litigation, have stalled. Sen. Patrick Leahy, who is leading the effort, has announced that his committee is tabling...more

The International Comparative Legal Guide to: Lending & Secured Finance 2014, 2nd Edition -- Acquisition Financing in the United...

2014 Expected to be a Stronger Year for Mergers and Acquisitions in the United States - In 2014, the United States is expected to see an increased level of mergers and acquisitions activity, especially in the middle...more

Connecticut Court Declines To Open New Door To Coverage In Data Breach Cases

Massive data breaches, now commonplace, often prompt alarm. But the danger they represent — unauthorized use of confidential information — does not always follow straightforwardly. ...more

Privacy Tuesday

For the last Tuesday in April, we have a few privacy and security bits and bytes to start your week. Trending Now – 5 Things Every Company’s Data Security Program Should Include... ...more

Toxic Tort and Environmental Litigation: Third Department Clarifies Scope of Recoverable Medical Monitoring Damages in Waterborne...

On the heels of the Court of Appeals’ landmark decision rejecting an independent cause of action for medical monitoring in Caronia v. Phillip Morris USA, on February 20, 2014, the Third Department decided Ivory v. IBM. Ivory...more

Connecticut Appellate Court Affirms Denial of Coverage Under CGL Policy for Data Breach

As more data breaches and information security events occur, the insurance industry will see more disputes over whether losses from these events are covered under commercial general liability (CGL) policies. In the latest...more

Don’t Short-Sheet the Internal Analysis in an IBM Audit

Scott & Scott, LLP attorney, Christopher Barnett, says that in IBM audits, the deployment data and account records necessary for an accurate internal analysis are more voluminous and more complex than what companies may be...more

Spotlight on SALT: Income Apportionment and the Multistate Tax Compact's "Taxpayer Option" – Uncertainty for Corporate Taxpayers...

A state's corporate tax income apportionment formula is at the heart of determining a business's multistate income tax liability....more

A Rising Voice on FCPA Compliance: The Court

One FCPA compliance topic we are often asked about by clients is how government investigations start. The U.S. Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) have developed a number of mechanisms...more

Of Service Levels, Welfare, and Heartbreak: Indiana vs. IBM

In 2006 Indiana awarded IBM a contract for more than $1 billion to modernize Indiana's welfare case management system and manage and process the State of Indiana's applications for food stamps, Medicaid and other welfare...more

Spring 2013 Eye on China Newsletter

Legal News: Eye on China Quarterly Newsletter offers companies helpful insight as they successfully navigate China’s complex and ever-changing legal and regulatory environment. In this issue, we focus on the following...more

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