News & Analysis as of

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At The Bench: 2017 Mid-Year Case Review

Impression Prods. v. Lexmark Int’l, 137 S. Ct. 1523, 581 U.S. ___ (2017) The Supreme Court held that all patent rights are exhausted upon the first sale of a patented product, regardless of where the sale is made or...more

Hurricanes, Displacement And The Effect On Domicile

by Murtha Cullina on

In the span of three weeks, Hurricanes Harvey and Irma descended upon the southern United States causing mass evacuations, heroic rescues, and catastrophic damage, particularly in Texas and in Florida. As a result, many...more

Regarding Hurricanes Harvey and Irma and their Impact on New York Residency

by Hodgson Russ LLP on

Clients who are domiciled in Texas, Florida, and US Virgin Islands may end up spending additional time in New York this year, due to Hurricanes Harvey or Irma. Those affected might be concerned about the impact of that...more

Despite Clash Over Tax Cuts, Governor Dayton Signs Bill Enacting Important Income Tax Changes for Minnesota Residents and...

by Dorsey & Whitney LLP on

On May 30, 2017, Governor Dayton signed into law Minnesota’s omnibus tax bill (HF 1), which contains significant income tax changes of interest to both residents and nonresidents of Minnesota. Initially, Governor Dayton...more

Supreme Court Significantly Narrows Reach Of Patent Venue Statute

In a highly anticipated opinion significantly narrowing the first prong of the patent venue statute, 28 U.S.C. § 1400(b), the Supreme Court in TC Heartland LLC v. Kraft Foods Group Brands LLC unanimously held that a domestic...more

Supreme Court’s Decision in TC Heartland Narrows Patent Venue Selection

The Supreme Court’s decision in TC Heartland will undoubtedly have a substantial impact on patent venue selection and will likely lead to a marked decrease in cases brought in the Eastern District of Texas.  Under the Supreme...more

Supreme Court Changes the Patent Venue Landscape

by McDermott Will & Emery on

In a highly anticipated decision, the Supreme Court of the United States issued a unanimous opinion in TC Heartland LLC v. Kraft Food Group Brands LLC, holding that for the purposes of venue in patent infringement actions, a...more

A Unanimous U.S. Supreme Court Significantly Restricts Where Patent Infringement Suits May Be Filed

by Knobbe Martens on

The U.S. Supreme Court on Monday, May 22, 2017, unanimously held that patent infringement lawsuits may be filed against domestic corporations only in the company’s state of incorporation, or where the company has a regular...more

The Supreme Court of the United States Significantly Limits Venue in Patent Infringement Cases

by McNair Law Firm, P.A. on

As anticipated in our previous article, on Monday, May 22, the Supreme Court of the United States changed nearly thirty years of patent litigation venue practice in its TC Heartland decision. In its much-anticipated ruling, a...more

Supreme Court Restricts Where Patent Cases Can Be Filed

TC Heartland LLC v. Kraft Foods Group Brands LLC, Case No. 16-341 (May 22, ??2017)? - In an 8-0 opinion written by Justice Thomas (Justice Gorsuch did not participate), the ?Supreme Court rules that a defendant “resides”...more

Perfection of security interests when assets move jurisdictions

by DLA Piper on

When a financing statement is registered to perfect a security interest in collateral, it is the responsibility of the secured party to monitor the registration to ensure that a new financing statement is filed if the goods...more

QDOT-ting I's and Crossing T's: Estate Tax Planning for Non-United States Citizen Spouses

by Ward and Smith, P.A. on

Individual and corporate citizens from countries around the world have moved to North Carolina and contributed materially to our state's economic, educational, and cultural growth. Foreign direct investment ("FDI") in North...more

IRS Issues a Memorandum on Substantiation Guidelines for Safe-Harbor Hardship Withdrawals from 401(k) Plans

by Sherman & Howard L.L.C. on

On February 23, 2017, the Internal Revenue Service (“IRS”) issued a Memorandum to IRS agents. The Memorandum identified the steps agents should take, in examining a 401(k) plan, to confirm that a hardship withdrawal is...more

Massachusetts Bankruptcy Court Finds that Debtor Can Claim an Exemption in Her Home Even if She Does Not Live There

by PretiFlaherty on

In a recent decision, the bankruptcy court for the District of Massachusetts found that a debtor who had not lived at a property for over 30 years could still claim an exemption in that property, even though her principal...more

Separate Property and Arizona Marital Community Equitable Lien Rights

by Jaburg Wilk on

In Weeks v Weeks, Division One of the Arizona Court of Appeals addressed the marital community’s equitable lien against separate property of one spouse. The opinion is a memorandum decision and it is therefore not...more

Joint Legal Decision Making Must Parental Addresses be Disclosed?

by Jaburg Wilk on

A recent Arizona Court of Appeals Division Two case - Jorgenson and Giannecchini - addressed whether a wife was required to disclose her residential address to her former husband. The opinion is a memorandum decision...more

The favourable tax regime of new Italian residents

by DLA Piper on

The 2017 Budget Law introduced (starting from fiscal year 2017) favourable provisions for people wishing to become tax residents in Italy. It is aimed at wealthy individuals who wish to bring in new capital resources. The...more

Trusts and Estates Group News: Home Is Where You Hang Your Hat. But Where Are You Actually Domiciled?

by Murtha Cullina on

Many Connecticut residents will own second homes for the purpose of enjoying a change of scenery for a portion of each calendar year. For example, some people might escape the cold of the Connecticut winter for the sunshine...more

Foreigners Get Special Treatment: SEC Updates Guidance to Foreign Private Issuers

by Hodgson Russ LLP on

The CFO of a Canadian dual-listed company calls you in a panic because it has recently come to his attention that, to his great surprise, the majority of his shareholders are not in fact Canadian, but American! He recalls...more

Becoming As Rich As Donald Trump: Financial and Tax Policies of the United States Government That Can Lead To Significant Wealth...

by M. Robinson & Company, P.C. on

Financial and tax policies of the United States government can help Americans achieve significant wealth through real estate ownership. These policies tend to favor taxpayers who, like the Trump family, are willing to commit...more

What to Do and What to Know Upon Separation: A Lot More Than You May Have Thought

by Poyner Spruill LLP on

The Marital Home - Separation usually occurs when one party moves out of the marital home with no intent to return to the marriage. When that occurs, the spouse remaining has certain rights and protections, as does the...more

Supreme Court of Pennsylvania Holds That Individuals Have A Constitutional Right To Privacy In Their Home Addresses And Other...

by Tucker Arensberg, P.C. on

Pennsylvania State Education Association v. Commonwealth, 2016 Pa. LEXIS 2337, 2016 WL 6087684, (Pa. Oct. 18, 2016) (“PSEA”). The Supreme Court of Pennsylvania recently held that individuals have a constitutional right to...more

5 Things to Know to Reduce Your Tax on Capital Gains

Although it is often said that nothing is certain except death and taxes, the one tax you may be able to avoid or minimize most through planning is the tax on capital gains. Here's what you need to know to do such planning...more

Important Ruling for Residents of Massachusetts Owning Assets in Other States and Countries

by Burns & Levinson LLP on

TAXES ON ASSETS IN JURISDICTIONS WITH NO ESTATE TAXES - Since 2001, the Massachusetts Department of Revenue ("DOR") has held that persons in Massachusetts who pass away owning real estate or valuable tangibles located in...more

Hague Convention Only Considers One Habitual Residence of a Child

When a child is removed from or retained in a country that is not a child's habitual ­residence a parent can seek to have the child ­returned to their habitual residence country under the Hague Convention on the Civil Aspects...more

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