Features
Tax Crimes: Has the Bright Line Moved?
The authors are longtime members of the ABA Section of Taxation Civil and Criminal Tax Penalties Committee. Their thrice-annual Saturday morning meetings used to involve continuing education only among lawyers joined by the common bond of representing clients who were not just aggressive in their tax affairs but who really cheated (or at least were thought to have by the government). For the past few years, though, their sessions have been packed with practitioners who never before cared much about developments in the world of criminal tax law. Here's why.
Features
The Bankruptcy Hotline
Recent rulings of interest to you and your practice.
Features
Cooperatives & Condominiums
In-depth analysis of recent rulings.
Features
Index
Everything contained in this issue, in an easy-to-read format.
Features
Uses of Athletes' Persona and Related Indicia Raise Many Intellectual-Property Issues
The value of athletes' personas and related indicia is a bedrock component of the sports industries. Merchandising and endorsement deals date back decades. But this tradition hasn't meant a smooth ride today. Disputes over athlete indicia are as common as those for entertainers. An examination of several court rulings from the past few weeks demonstrates common claims and defenses over licensed and unlicensed uses.
Features
Divided and Conquered? The Precarious Standing of Patent Licensees
This article discusses three recent Federal Circuit rulings that have set important new guidelines for which kinds of licensees will have independent standing to sue infringers, which will be compelled to join their patentees, and which will be left out in the cold.
Features
Pleading Standards in Patent Litigation After Bell Atlantic Corp. v. Twombly
<i>Bell Atlantic Corp. v. Twombly</i>, a recent Supreme Court decision which addressed the sufficiency of pleadings for a claim under Section 1 of the Sherman Act, has prompted defendants in a wide variety of actions, including patent cases, to file motions urging district courts to apply the 'new' Twombly pleading standard to dismiss the actions against them.
Features
Extra-Judicial Opinions: The Argument Against a Fifth Daubert Factor
Although the Ninth Circuit did not rule that extra-judicial circumstances should be added to the four Supreme Court Daubert 'factors,' there is, nevertheless, superficial support by some courts in dicta that <i>Daubert II</i> held that an extra-judicial opinion is more reliable than one born out of the litigation. A closer look at this idea will reveal it is not one that should be adopted as a factor.
Features
Consumer Fraud Actions: The Applicability of the Learned Intermediary Doctrine
There is much uncertainty surrounding if and how well-established defenses to traditional product liability claims will translate in non-personal injury consumer fraud actions. At the forefront of this uncertainty is the applicability of the learned intermediary doctrine in consumer fraud actions involving pharmaceuticals or medical devices.
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