533
Showing 17–21 of 21 results
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Willful patent infringement standard redefined
Year End 2012
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: A recent ruling from the U.S. Court of Appeals for the Federal Circuit significantly reshapes the test for willful infringement — and could make it harder to prove. This article discusses the case, which establishes that a court must first make a threshold determination of objective recklessness that considers the reasonableness of the potential defenses. Only if the asserted defenses aren’t reasonable can the jury consider the question of subjective recklessness. Citation: Bard Peripheral Vascular, Inc. v. W.L. Gore & Assocs., 2010-1510, June 14, 2012 (Fed. Cir.)
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Make the most of real estate losses: Keep good records
May / June 2012
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: The passive activity loss (PAL) rules make it difficult for rental real estate owners to deduct their losses unless they qualify as real estate professionals. And that demands accurate timekeeping records. This article discusses the PAL rules and what’s required to qualify as a real estate professional. Citation: Vandegrift v. Commissioner (T.C. Memo 2012-14, 1/12/2012).
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Coffee break: Court lowers bar for dilution claims
June / July 2010
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: When Starbucks sued a company selling “Charbucks” coffee, a district court found that the two marks had not been blurred, largely because the marks weren’t substantially similar. But an appeals court maintained that the degree of similarity between the marks was just one of six nonexclusive factors that should be considered when evaluating blurring claims.
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Newsbits – Filing new IRS tax form 990-n crucial for small nonprofits
Summer 2009
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: Small nonprofits need to file their Form 990-N soon; online fundraising is growing; and you need to be aware of the criteria you must meet for your unpaid interns to not be defined as “employees.”
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Tax Tips
May / June 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: News items briefly discussed are depreciation, estate planning for noncitizens, disability insurance and charitable gift deduction requirements.