Software, Administrative Law Judge (ALJ)

FTC Judge Orders Tax Filing Software Company to Stop Advertising Products as “Free”

Sheppard Mullin Richter & Hampton LLP on 9/22/2023

On September 8, the FTC’s Chief Administrative Law Judge (“ALJ”) issued an initial decision finding that a company providing tax filing software services engaged in deceptive advertising practices in violation of Section 5 of...more

New York State ALJ Determines Vendor Management Services Provided in Conjunction with Software are Subject to Sales Tax as the...

Blank Rome LLP on 3/17/2023

An Administrative Law Judge (“ALJ”) recently found that a taxpayer’s vendor and labor management services, which were provided in conjunction with the grant of a software license, were subject to sales tax as the sale of...more

Patent Litigation Considerations For The Internet Of Medical Things (IoMT) COVID-19 Boom

Porter Hedges LLP on 3/1/2021

The COVID-19 pandemic has been a catalyst for medical technology innovation, especially the Internet of Medical Things (IoMT). IoMT generally refers to the use of network and cloud technologies to connect medical equipment...more

Third time’s not the charm - New York Tribunal rejects market-based sourcing

Eversheds Sutherland (US) LLP on 8/9/2019

The New York State Tax Appeals Tribunal held that a taxpayer was required, for years before 2015, to apportion its receipts based on the location of the work that generated its receipts, and not based on the location of its...more

Zenefits’ Saga in Washington State Continues: Reviewing Officer Reverses ALJ and Finds that Provision of Free Software to General...

Akin Gump Strauss Hauer & Feld LLP on 12/6/2017

• Zenefits’ practice of providing free software to the general public constitutes an improper rebate under the state’s anti-rebate provisions • Ruling could have significant impact on brokers’ ability to provide...more

Washington Administrative Law Judge: Zenefits’ Provision of Free Software to General Public Does Not Constitute an Improper...

Akin Gump Strauss Hauer & Feld LLP on 11/1/2017

• Washington Administrative Law Judge rules that Zenefit’s provision of free software to general public does not infringe on the state’s anti-rebate laws due to value it provides to Washington businesses; however,...more

En Banc Federal Circuit Upholds ITC’s Broad Definition of Induced Infringement

Orrick, Herrington & Sutcliffe LLP on 8/13/2015

Earlier this week, an en banc Federal Circuit interpreted the scope of Section 337 of the Tariff Act (19 U.S.C. § 1337), which proscribes importation of "articles that … infringe" a U.S. patent. (Suprema, Inc. v....more

Software › Administrative Law Judge (ALJ)