News & Analysis as of

Apportionment

Federal Circuit Approves Apportioning Damages through a Thorough and Reliable Analysis of the Royalty Rate

On January 12, 2018 in Exmark Manufacturing Co. Inc., v. Briggs & Stratton Power Products Group, LLC, the Federal Circuit once again addressed the issue of apportioning damages, an area of the law that continues to evolve....more

Wearing a Seat Belt and its Affect on your Personal Injury Claim 

by The Brown Firm on

Wearing a seat belt while driving should be second nature to motor vehicle drivers in Georgia. Not only is it required by law, but can potentially save your life if you become involved in an accident. ...more

Third Circuit Holds Food Manufacturers Have Standing to Seek Damages From Egg Suppliers

Last week, in In re: Processed Egg Products Antitrust Litigation, the U.S. Court of Appeals for the Third Circuit issued a decision holding that purchasers of processed egg products have standing to seek damages from egg...more

Confirmation from Pennsylvania Superior Court: The Fair Share Act Applies to Strict Liability Cases Involving Asbestos Exposure

by Miles & Stockbridge P.C. on

As a matter of first impression, the Pennsylvania Superior Court recently held that the Fair Share Act applies to strict liability cases involving asbestos exposure. In Roverano v. John Crane, Inc., 2017 PA Super. 415 (Dec....more

Exmark: Reasonable royalty damages, apportionment and expert opinions

by Dentons on

The US Court of Appeals for the Federal Circuit's recent decision in Exmark Mfg. Co. v. Briggs & Stratton Power Products Group, LLC, __ F.3d __ , Appeal No. 2016-2197 (Fed. Cir. Jan. 12, 2018), has important implications for...more

Damages Apportionment For Infringing A Method Claim When The Smallest Saleable Unit Performs Infringing and Non-Infringing...

The Federal Circuit’s damages apportionment jurisprudence is an ever-evolving area of the law. On January 10, 2018, a three judge panel of the Federal Circuit revisited the issue in connection with a patent covering a method...more

The Ultimate Reasonable Royalty Award Must be Based on the Incremental Value that the Patented Invention Adds

In Exmark Manufacturing Company Inc. v. Briggs & Stratton Power Products Group, LLC. [2016-2197] (January 12, 2018), the Federal Circuit vacated summary judgment that claim 1 of U.S. Patent No. 5,987,863 is not anticipated or...more

Exmark Manufacturing Company v. Briggs & Stratton Power

by Knobbe Martens on

Federal Circuit Summaries - Before Wallach, Chen, and Stoll. Appeal from the United States District Court for the District of Nebraska. Summary: Reexaminations of patents confirming validity are not dispositive of...more

Concurrent delay: from North Sea to Arabian Gulf

by Dentons on

Questions surrounding which party is at fault and which party bears the risk commonly occur in construction projects where there are issues of concurrent delay....more

Federal Circuit Review - October 2017

by Knobbe Martens on

Federal Circuit Denies En Banc Rehearing in Mentor Graphics v. EVE-USA - In Mentor Graphics Corp. v. Eve-USA, Inc., Appeal Nos. 2015-1470, 2015-1554, 2015-1556, the Federal Circuit denied Synopsys’ and EVE’s petition for...more

Panduit Prevents Apportioning the Profit Pie

by McDermott Will & Emery on

In a split decision, the US Court of Appeals for the Federal Circuit denied an application by EVE-USA et al. for a panel or en banc rehearing on the issues of apportionment and assignor estoppel. Mentor Graphics Corp. v....more

Fresh From the Bench: Precedential Patent Cases From the Federal Circuit

Intercontinental v. Kellogg involves a fight between two food industry powerhouses, Kraft and Kellogg, in which a majority of the panel affirms summary judgment of obviousness of a patent directed to a resealable cookie...more

Massachusetts State Tax Developments

by Reed Smith on

Welcome to the latest Reed Smith update on recent developments in Massachusetts state tax. In this update, we’ll discuss the following developments: - Corporate excise tax implications of the Department’s decision to...more

Unfair Apportionment: Consider the Alternatives

by Morrison & Foerster LLP on

When must state apportionment be fair? Always. If a state’s normal apportionment formula is operating unfairly with respect to your company, you need to consider the alternatives. The United States Supreme Court has...more

California FTB Provides Guidance on Certain Section 382 Calculations - Tax Update Volume 2017, Issue 3

by Pepper Hamilton LLP on

California requires taxpayers that have income within and outside the state to "apportion" their overall income between the two categories based upon certain factors and rules for determining their California tax liability....more

Is Your Neighbor’s Dock on Your Property?

by Varnum LLP on

I've always envied accountants because their busy season ends when the weather starts to get nice. As a riparian rights attorney, I have the opposite problem. When lake season approaches, and docks and lifts are installed, my...more

MTC Adopts Allocation and Apportionment Regulations

In a rare special meeting on February 24, 2017, the Multistate Tax Commission (MTC) adopted amendments to the MTC’s Model General Allocation and Apportionment Regulations (Model Regulations) that it has worked on since 2014....more

Rx IP Update - February 2017

by Smart & Biggar on

Federal Court of Appeal rules on non-infringing alternatives and apportionment as defences to an accounting of profits from patent infringement - On February 2, 2017, the Federal Court of Appeal released a...more

Federal Court of Appeal rules on non-infringing alternatives and apportionment as defences to an accounting of profits from patent...

by Smart & Biggar on

On February 2, 2017, the Federal Court of Appeal released a significant decision on accounting for profits, a remedy for patent infringement in Canada: Apotex Inc v ADIR, 2017 FCA 23. The appeal concerned two defences raised...more

California FTB Schedules Interested Parties Meeting on Short Notice to Discuss Issues in the Regulations on Sourcing Income from...

by McDermott Will & Emery on

The California Franchise Tax Board has scheduled an Interested Parties Meeting to discuss proposed changes to its apportionment regulations. Several years ago, when the statute called for sourcing receipts from services and...more

South Carolina Federal Court Makes Two Rulings On Motions To Dismiss In Dispute Involving Reinsurance Trust Agreements

by Carlton Fields on

This case was previously reported by us on our blog on January 5, 2016, June 28, 2016 and July 20, 2016. For the full procedural background, we refer to the recent November 3, 2016 and November 16, 2016 decisions. In sum,...more

California Cities To Tax Streaming Video?

Many cities in California are considering the expansion of their Utility User Tax (UUT) to streaming video services. Such an expansion may be inconsistent with the cities’ existing ordinances, be invalid under Proposition 218...more

MoFo New York Tax Insights - Volume 7, Issue 11

by Morrison & Foerster LLP on

ALJ Permits Only Minimum Penalties for Failure to File Information Returns - A New York State Administrative Law Judge has rejected the maximum penalties imposed by the Department of Taxation and Finance on an...more

Tort reform, apportionment and immunity

by Reminger Co., LPA on

Applying Ohio’s tort reform legislation to a situation where a non-party is immune from the tort liability in issue has resulted in contradictory holdings. This article originally appeared in the 2016 September/October...more

Defence & Indemnity - August 2016: II. LIABILITY ISSUES #1

by Field Law on

A. Reverse Onus Provisions of the Traffic Safety Act: Section 186 of the Traffic Safety Act applies over Section 185 in accidents involving a motorist and a non-motorist (such as a pedestrian or cyclist). Section 185 applies...more

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