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At nearly 54,000 words — with an abundance of accounting formulas, and numerical charts and graphs — it could be a difficult read for the accounting-issues faint of heart. But the significance of the U.S. Tax Court decision for celebrities and their estates is clear: Prior to now, as Tax Court Judge Mark V. Holmes noted: “We haven’t had a case directly addressing the taxability of the image and likeness.” Estate of Jackson v. Commissioner, 17152-13.
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Admissibility of Evidence from Post-Grant Proceedings In District Court Trials
By Richard S.J. Hung, Alex S. Yap and Stephen J.H. Liu
Courts are increasingly excluding all evidence relating to post-grant proceedings before the PTAB, except when it is used for impeachment. This article reviews recent decisions on this issue from some of the nation’s busiest patent districts.
Counterfeiting vs. Infringement: Second Circuit Weighs In
By Eric Alan Stone and Catherine Nyarady
In two recent cases, the Second Circuit provided guidance as to the circumstances that may give rise to liability for counterfeiting, as distinct from mere infringement, and addressed liability for contributory infringement for counterfeiting.
TikTok Dances Around Another Copyright Infringement Suit
By Angela Morris
The Texas lawsuit alleged that the social video app and parent company ByteDance Ltd. copied software code, and deleted or altered copyright management information in the code, and then used the code in the app that has 175 million downloads.
By Howard Shire and Shaleen Patel
Federal Circuit Invalidates Parts of VoIP Patent
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