| 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 View FindLaw's new Case Summary Blog for U.S. Fed. Circuit Court of Appeals. FindLaw's case summaries are copyrighted material and are not intended for republication without prior approval. You may, however, freely redistribute this e-mail in its entirety. To view the full-text of cases you must sign in to FindLaw.com. 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... Feedback We value your comments! Please take a moment to tell us what you think by sending us an e-mail. | Subscription Information Click here to subscribe to a FindLaw Newsletter. To unsubscribe, click here. | Advertising Information For more information about advertising in FindLaw Newsletters, click here. | | 800 W. California Ave., Sunnyvale, CA 94086 | | | |
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