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Reversal Abandonment

Erise IP

What’s Trending in Trademarks, August 2024: What Constitutes an Abandoned Mark? How Famous is Cognac?

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Every month, Erise’s trademark attorneys review the latest developments at the U.S. Patent and Trademark Office, in the courts, and across the corporate world to bring you the stories that you should know about: Fourth...more

Smart & Biggar

Year-end Round-up: Notable Trademark Case Law From 2018

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There were many interesting trademark cases coming out of 2018, a few of which are discussed below. The scope of Canada’s anti-dilution remedy (section 22 of the Trademarks Act) is not limited to a defendant’s use of a...more

Lowndes

Should You Abandon An Underperforming Partnership?

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Good news for taxpayers who have, or who are considering, abandoning an interest in an underperforming partnership. Earlier this week the Fifth Circuit overturned the Tax Court’s 2013 decision in Pilgrim’s Pride, clearing...more

Lowndes

Abandonment Losses Back on the Table!

Lowndes on

Several years ago, many taxpayers faced with underwater partnerships would abandon their partnership interests, thereby triggering an ordinary loss. This ordinary loss was often preferred over the capital loss that would be...more

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