Intangible Property

Ninth Circuit Holds Takings Case Must Proceed Through Tribal Court

by Ben Rubin | Nossaman LLP on 5/6/2013

An eminent decision out of the Ninth Circuit United States Court of Appeals is not a common occurrence. A Ninth Circuit eminent domain decision dealing with intangible property is even less common. Yet, on April 26, 2013,...more

Commercial General Liability Policies and the Risk of "Intangible" Losses

by Geoffrey B. Fehling | McNees Wallace & Nurick LLC on 4/18/2013

Commercial general liability (CGL) policies are designed to protect policyholders against bodily injury and property damage. “Property damage” requires physical damage to tangible property or a loss of use of tangible...more

IP Strategies: An Offensive and Defensive Approach

by Emily E. Harris | Davis Brown Law Firm on 4/16/2013

Companies, both big and small, take a variety of approaches when it comes to protecting intellectual property. Some companies focus on product development and marketing with little focus on protecting intellectual assets,...more

Spotlight on Tennessee: Factoring Transactions Are Not Subject to Related Party Intangible Expense Add-Back Statute

by Baker, Donelson, Bearman, Caldwell &... on 2/13/2013

In 2012, Tennessee amended the excise tax statute to require prior approval before allowing intangible expenses to be deducted from net earnings for intangible expenses paid by one related party to another related party. In...more

Disclaimer Of Income Interest Was Not Taxable For Nonresident

by Charles (Chuck) Rubin on 2/8/2013

Code §2501(a)(2) provides that, except as to certain expatriates, U.S. gift taxes do not apply to the transfer of intangible property by a nonresident not a citizen of the United States. This exemption is big enough to drive...more

Protecting Tax-Exempt Status: The Importance of Intangible Asset Valuation

by Matthew Journy | Venable LLP on 1/21/2013

In this presentation: - Explain the consequences of entering into transactions without properly valuing all organization assets - Explain the types of asset valuation relating to transactions commonly scrutinized by...more

"Recent Amendment to the Economic Espionage Act Extends Protection Against Misappropriation"

by Stacey Cohen, Daniel DeVito, James Elacqua, Edward Filardi, Douglas Nemec, P. Anthony Sammi, Andrew Thomases | Skadden, Arps, Slate, Meagher & Flom LLP on 1/4/2013

On December 28, 2012, President Obama enacted the Theft of Trade Secrets Clarification Act of 2012. The Act clarifies the scope of Section 1832 of the Economic Espionage Act and attempts to reverse the Second Circuit’s recent...more

Microsoft Court Holds Right to Replicate Software Is an Intangible Property Right for Purposes of California’s Sales Factor...

by Marty Dakessian, Mike Shaikh, Kyle O. Sollie, Brian W. Toman | Reed Smith on 12/28/2012

Earlier this week, the California Court of Appeal, First District, held that the right to replicate and install software is an intangible property right for sales-factor sourcing purposes. Thus, for the years at issue, the...more

California Court Finds in Favor of Microsoft, Upholds Costs of Performance

by Sutherland Asbill & Brennan LLP on 12/20/2012

On December 18, 2012, the California Court of Appeal ruled that receipts from the right to replicate software are sourced as sales “other than tangible personal property.” In reversing the trial court, the Court of Appeal...more

Property Taxes on Intangible Assets? Huh?

by Brad Kuhn | Nossaman LLP on 8/28/2012

I know our blog is called the California Eminent Domain Report -- implying we only cover eminent domain-related issues, but in actuality we cover anything valuation-related. After all, our group of attorneys is known as the...more

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