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Features
On Oct. 4, 2004, the Federal Circuit rendered its opinion in <i>Insituform Techs., Inc. v. Cat Contracting, Inc.</i> ("<i>Insituform IV</i>"), 385 F.3d 1360 (Fed. Cir. 2004). This opinion is the first post-<i>Festo</i> Federal Circuit opinion that finds a successful rebuttal of the <i>Festo</i> presumption (<i>eg</i>, the presumption of the surrender of infringement under the doctrine of equivalents due to prosecution history estoppel) based on the "tangential relationship" prong of <i>Festo</i>. This case seems to set a fairly low bar for the rebuttal of the presumption. This is a significant development given the Federal Circuit's apparent desire to restrict the doctrine of equivalents (as reflected in its initial <i>Festo</i> ruling that was reversed by the Supreme Court, as well as by the tenor of the post-reversal <i>Festo</i> opinion).
This month, <i>LJN's Franchising Business & Law Alert</i> departs from its normal format to present an issue of interest to franchisors and franchisees alike, and their counsel: a special report that presents in depth a review of the comments received by the FTC on the proposed changes to its Franchise Rule.
Features
Highlights of the latest franchising news from around the country.
Highlights of the latest franchising cases from around the country.
Features
In general, commenters were supportive of the proposed rule changes and praised the FTC for its detailed approach. An introductory statement in the comment from the law firm Kaufmann, Feiner, Yamin, Gildin & Robbins LLP (New York) called the Staff Report "a remarkable effort to ascertain, and as prudent, incorporate ... the desires, needs, and policy positions both of franchisors who will be regulated by the forthcoming revised Franchise Rule, and franchisees whose interests are sought to be protected and advanced thereunder."
A closely watched case now before the California Supreme Court will impact the way equipment lessors do business. In <i>Grafton Partners L.P. v. Superior Court,</i> 9 Cal.Rptr.3d 511 (2004), the California Court of Appeal held that predispute contractual jury waivers are unenforceable under the California Constitution. The case has been accepted for review by the California Supreme Court, and a decision is expected next year.
Features
Last month, we discussed the fact that of the many hats worn by leasing attorneys, one is of the bankruptcy practitioner. It is a skill set that usually comes into play at the end of a transaction gone bad. This article continues outlining the case for ending this practice and having bankruptcy counsel get involved in lease deals from the outset.
On Oct. 22, 2004, the President signed the American Jobs Creation Act of 2004 (AJCA), one of the most significant pieces of tax legislation in recent years. AJCA makes a number of major changes to the tax rules applicable to capital-intensive businesses in general and to the leasing industry in particular. AJCA's major provisions include: 1) limitations on tax-exempt leasing structures; 2) improvement to the rules relating to offshore aircraft leasing and incentives for domestic manufacturing and production activities; 3) the application of "bonus" depreciation to non-commercial aircraft and syndicated lease transactions; 4) increased "Section 179" expensing; and 5) limitations on the depreciation of sport utility vehicles.
Features
Highlights of the latest equipment leasing news from around the country.