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Tax planning – Don’t forget about the CAA
Spring 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 941
Abstract: The Consolidated Appropriations Act was signed into law on December 27, 2020, providing relief to individuals and businesses affected by the COVID-19 pandemic. In addition to reducing 2020 tax bills, the act provides several tax benefits for 2021. This article covers highlights that contractors should know about. A sidebar notes that expenses paid with Paycheck Protection Program loan proceeds are deductible.
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A new spin on preliminary injunctions – Trademark holders now face a tougher standard
June / July 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 941
Abstract: The federal appeals court recently held that a trademark owner seeking a preliminary injunction against an alleged infringer must first show that it will suffer irreparable harm in the absence of an injunction. This holding will stand even if the owner has already established a likelihood of succeeding on its infringement claim. Although the decision reverses long-standing precedent, it wasn’t totally unexpected after recent rulings by the U.S. Supreme Court. This article examines the arguments in this case involving the name of a ’50s vocal group. Although the ruling favored the defendant, a sidebar notes that the court did reject the latter’s claim that the plaintiff had abandoned the trademark. Herb Reed Enterprises, LLC v. Florida Entertainment Mgmt., No. 12-16868, Dec. 2, 2013 (9th Cir.) eBay Inc. v. MercExchange, L.L.C., No. 05-130, May 15, 2006 (U.S. Supreme Court) Winter v. Natural Resources Defense Council, Inc., No. 07-1239, Nov. 12,…
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Seeing your way through transparency
June / July 2012
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 941
Abstract: Since the IRS revised Form 990 several years ago to require the disclosure of a gamut of information, transparency has taken center stage with not-for-profits. But how does an organization reveal its inner workings without inviting misunderstanding or drawing criticism? This article explains the importance of offering transparency in an era of public skepticism. It discusses what a nonprofit should post on its website, and, beyond that, what to put in its Form 990 — including explanations of data that could raise questions.
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Growing pains – Patent case expands definition of “reasonable royalty”
January / February 2008
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 941
Abstract: In the recent case Monsanto Co. v. McFarling, a Court of Appeals for the Federal Circuit decision has significant implications for patent infringement damage calculations. This article describes the case’s background and explains the court’s reasoning in the case, which provides plaintiffs with additional ammunition for building a reasonable royalty claim. The decision also requires plaintiffs on both sides of patent infringement cases to look beyond “established” royalty rates at other economic factors that affect the amount to which the parties would agree in a hypothetical negotiation. Citation: Monsanto Co. v. McFarling, 488 F.3d 973 (Fed. Cir. 2007).