Secondary Considerations of Non-Obviousness - Patents: Post-Grant Podcast
Supreme Court Hands Landowners a Major Victory - Nossaman's Brad Kuhn
As part of its fiscal year 2026 budget legislation, Maryland enacted a number of new tax provisions, including the imposition of a 3% sales tax on a broad range of information technology and data services. The tax took effect...more
The US Court of Appeals for the Federal Circuit partially reversed a decision by the Patent Trial & Appeal Board, effectively relaxing the nexus requirements for patent licenses pertaining to their usage as objective indicia...more
On June 16, 2025, the U.S. Court of Appeals for the Federal Circuit (“CAFC”) vacated and remanded two final written decisions by the Patent Trial and Appeal Board (“PTAB”) that found several claims of Ancora Technologies,...more
Although Israeli companies operating in the US often focus on federal tax concerns, US state and local taxes (SALT) have the potential to significantly increase tax liabilities. For example, if a company does not collect...more
I recently posted a blog about Texas sales tax nexus in which I laid out the basic rules for determining whether a taxpayer has nexus with the State of Texas (and thus has a permit, collection, and/or reporting requirement...more
I discussed Texas franchise tax nexus in a prior post, which can be found here. However, there is a different (albeit similar) set of rules for Texas sales and use tax nexus. As with Texas franchise tax nexus, a business...more
The Virginia Business Professional and Occupational License (BPOL) is a local level tax levied on businesses’ gross receipts. Rates typically range from $0.03 to $0.58 per $100 of gross receipts, depending on the locality and...more
Violations of the federal Anti-Kickback Statute (the “AKS”) have long served as a basis for liability under the federal False Claims Act (the “FCA”). Recently, however, there has been increasing uncertainty regarding how far...more
Enacted in 1981, the Louisiana Oilfield Anti-Indemnity Act (LOAIA) renders “void and unenforceable” certain contractual defense and indemnification provisions in “agreement[s] pertaining to a well for oil, gas, or water, or...more
The U.S. Supreme Court ruled on April 12, 2024, that the "Takings Clause" enshrined in the Fifth Amendment of the U.S. Constitution applies equally to legislative and administratively imposed land use permitting fees. Since...more
Title III of the Americans with Disabilities Act prohibits discrimination based on disability by “public accommodations.” The explosion of online commerce has forced the question: Does Title III apply to websites?...more
In this case, the Federal Circuit determined the sufficiency of evidence to rebut a nexus between objective evidence and non-obviousness; and to establish the objective indicia of copying....more
When George Sheetz planned to build an 1800-square-foot manufactured home on his California property, he could hardly have thought his routine permit request would end up at the U.S. Supreme Court. But when the County of El...more
A federal court in Pennsylvania granted in part and denied in part a former franchisee’s motion to dismiss a franchisor’s allegation that she misappropriated trade secrets and breached the franchise agreement. JTH Tax, LLC v....more
The Trusted Traveler program is a boon to international travelers, whether you’re crossing a few times a year or every week. In its own words, CBP notes on its website that “the binational NEXUS program benefits communities...more
In Sheetz v. County of El Dorado, California, when George Sheetz sought a building permit to construct a single-family residence, the County of El Dorado agreed to issue the permit with one important condition: he had to pay...more
This decision addresses the PTAB’s secondary considerations analysis in an IPR Final Written Decision. Background - Appellant Yita sought inter partes review of two patents sharing a specification, both of which are...more
Hiya people! Welcome back to another installment of the Texas Tax Roundup. Last month was pretty lowkey (aside from the Legislature’s regular session wrapping up, about which more later). Let’s see what happened!...more
Today, two weeks after the German Federal Parliament (“Bundestag”), the German Federal Council (“Bundesrat”) also passed the 2022 Tax Amendment Act (Jahressteuergesetz 2022)....more
The Real ID Act requires U.S. states to issue driver’s licenses and non-driver identification cards that meet enhanced security standards for purposes of travel and admission to federal facilities....more
New CFTC Action has Significant Implications for DAO Participation and Structures- Decentralized Autonomous Organizations (“DAOs”) provide a new way for individuals across the globe to use blockchain technology to pool...more
The number of hybrid and remote employees has greatly increased since the onset of the pandemic. As of February 2022, 39% of remote-capable employees were fully remote, 42% were hybrid and only 19% were fully on-site,...more
Late in the evening of July 7, 2022, Governor Tom Wolf signed Act 53 of 2022 (Act 53) into law. Act 53 significantly modifies the corporate net income tax (CNIT), subjects certain ride-sharing agreements to sales tax,...more
Summary - ..According to the German Federal Ministry of Finance (BMF) the licensing of rights registered in a German register is subject to limited tax liability, even if no further German nexus exists. ..Depending...more
This week, a New York district court, in FTC v. Quincy Bioscience Holding Co., granted an individual defendant’s partial motion for summary judgment, dismissing claims brought by the New York Attorney General (NYAG) for lack...more