Friday, April 15, 2011

Daily Opinion Summaries for U.S. Fed. Circuit Court of Appeals - 04/15/2011

 

 


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Daily Opinion Summaries
U.S. Fed. Circuit Court of Appeals

April 15, 2011 FindLaw.com Daily Opinion Summaries Newsletter

Table of Contents

LATEST SUMMARIES

Civil Procedure, Intellectual Property, Patent
In Re Tanaka

Civil Procedure, Tax Law, Tax-exempt Organizations
Wells Fargo and Co. v. US

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LATEST SUMMARIES

Civil Procedure, Intellectual Property, Patent
In Re Tanaka, No. 2010-1262
In a patent dispute involving whether the submission of a narrower claim in a reissue application that still contains all of the original patent claims presents the type of error correctible by reissue under 35 U.S.C. section 251, order by PTO denying reissue is reversed as contrary to longstanding circuit precedent and stare decisis. Read more...

Civil Procedure, Tax Law, Tax-exempt Organizations
Wells Fargo and Co. v. US, No. 2010-5108
In a dispute involving the federal income tax consequences of sale-in, lease-out (SILO) transactions, decision by trial court denying plaintiff claimed deductions for tax year 2002 stemming from its participation in 26 SILO transactions with tax-exempt entities is affirmed because plaintiff was not entitled to deductions for depreciation of assets and associated interests and expenses, as it failed to show that it owned SILO equipments. Read more...







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