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Features
In a much anticipated opinion, the Second Circuit has affirmed the dismissal of an indictment against 13 former partners and employees of the accounting firm KPMG, who were charged with creating fraudulent tax shelters. <i>United States v. Stein.</i> This article discusses the case in depth.
As part of making distributions to allowed claimants of a bankrupt entity, a liquidating trustee must decide the best way to handle potential outstanding tax liabilities. This article discusses the benefits of Section 505.
The Tenth Circuit held on July 15, 2008, that a major creditor with a seat on the debtor's board of directors and a 10.6% equity interest was not an insider in a bankruptcy preference suit. As shown in this article, the decision contains a road map for corporate insiders on how to avoid preference liability.
Despite all the recent media attention focused on bankruptcy concerns among the domestic three automakers, we do not anticipate any domestic OEM filing for bankruptcy protection. However, we anticipate increased bankruptcy activity within the supplier base in the latter part of 2008 and into 2009.
Features
At one time or another, every trademark holder must deal with infringement on the Internet. After years of chasing individual infringers, many brand owners seek relief from those who provide the means for infringement. Yet these efforts have had limited success, at least in the United States. In some jurisdictions, search engines have avoided liability for sales of trademarks as keywords, under the doctrine of non-trademark use.
Part One of this article provided background relating to IP disclosures in standard setting and discussed the <i>Rambus</i> decision. This month's installment addresses the impact of <i> Rambus</i>.
The manufacturer/customer privity hurdle in patent infringement suits can be overcome by application of the <i>Kessler</i> doctrine. This article explains.
Features
Last month, we published an article discussing the patent application foreign filing license requirements for various countries, including the United States. As the issue went to press, the Director of the U.S. Patent and Trademark Office ("USPTO") issued a Federal Register Notice warning patent applicants that the exportation of information relating to technologies developed in the United States to foreign countries for purposes of preparing patent applications to be filed in the United States is subject to clearance review by the Bureau of Industry and Security ("BIS") of the U.S. Department of Commerce. Here is the update.
FCC Orders Comcast to Cease Blocking Large Files<br>The Inexact Science Behind DMCA Takedown Notices