(United States Federal Circuit) - Held that a patent claim relating to light-emitting diodes was invalid because it did not meet the enablement requirement. After a jury found that the defendants had infringed Boston University's patent, the defendants appealed on the ground that the patent was invalid because it did not adequately teach the public how to make and use the invention. Agreeing with this argument, the Federal Circuit held that the defendants were entitled to judgment as a matter of law.

NORTH Sydney mayor Jilly Gibson has made an astonishing claim that councillors had a pact to drive her to a nervous breakdown adding that there was “an evil feeling within” the council.

(United States First Circuit) - Affirmed the conviction and sentence of a former Puerto Rico superior court judge for receiving bribes and participating in a conspiracy to bribe an agent of an organization receiving federal funds. On appeal, the former judge cited a number of alleged trial and sentencing errors, including the upholding of a witness's invocation of his Fifth Amendment privilege. However, the First Circuit found no reversible error and affirmed.

(United States Federal Circuit) - Held that a patent claim relating to light-emitting diodes was invalid because it did not meet the enablement requirement. After a jury found that the defendants had infringed Boston University's patent, the defendants appealed on the ground that the patent was invalid because it did not adequately teach the public how to make and use the invention. Agreeing with this argument, the Federal Circuit held that the defendants were entitled to judgment as a matter of law.

(United States Ninth Circuit) - Affirmed the dismissal of a copyright infringement action brought against an individual who allegedly downloaded and distributed (i.e., pirated) a movie through peer-to-peer BitTorrent networks. The individual argued that he was not liable for infringement even if the infringing Internet Protocol (IP) address was his, because multiple individuals could connect via his IP address. Agreeing with him and noting that he operated an adult foster care home, the Ninth Circuit held that the complaint failed to state a claim of either direct or contributory infringement.

(United States Seventh Circuit) - Affirmed that a corporation was in contempt of a consent judgment because its outside counsel failed to respond to a motion alleging a violation of the judgment and to appear at a hearing on the motion, in a trademark infringement case.

(United States Supreme Court) - Held that an inventor's sale of an invention to a third party who is obligated to keep the invention confidential can qualify as prior art for purposes of determining the patentability of the invention. The dispute here involved two pharmaceutical companies that disagreed about whether a certain drug was under patent; one of the companies wanted to market a generic version of it. Justice Thomas delivered the unanimous opinion.

(United States Second Circuit) - Held that the defendants were entitled to an award of attorney fees in a Copyright and Lanham Act lawsuit after they prevailed by asserting a collateral estoppel defense. Affirmed the award of fees.

DAYYAN Neve will look to repeat the dose when he competes in the fourth event of the Bacardi Surf Tour this Sunday at Dee Why Beach.

(United States Second Circuit) - The district court's order reciprocally suspending defendant-attorney from the practice of law before that court based on an order of the Connecticut Superior Court, is affirmed, where: 1) defendant received adequate notice of the charges; 2) defendant's other due process challenges to the state court proceedings are either meritless or, at most, concern harmless error; and 3) defendant also has not shown, by clear and convincing evidence, that there was a "substantial infirmity in the proof" supporting the state court disciplinary order.

(United States Second Circuit) - Judgment of the Committee on Grievances suspending petitioner-attorney from practicing law in the Southern District of New York for a period of seven years is affirmed, where: 1) there is no error in the committee's conclusion that petitioner violation the New York Code of Professional Responsibility; 2) the Committee acted well within its informed discretion in ordering a seven-year suspension, notwithstanding the lack of directly analogous precedent, based on its conclusion that petitioner's conduct was sui generis.

(United States Second Circuit) - The order of the Committee on Grievances for the United States District Court for the Southern District of New York, directing that the subject attorney's name be stricken from the roll of attorneys admitted to practice in its court is affirmed, where: 1) the record supports a determination that the attorney knowingly withdrew client funds without permission or authority and used said funds for his own personal purposes; and 2) disbarment was within the range of appropriate punishments.

(California Court of Appeal) - Affirmed judgment notwithstanding verdict (JNOV) in favor of Defendants in part and granted new trial. Defendants, Johnson & Johnson and Johnson & Johnson Consumer Inc. (JCCI) manufactured talcum products that Plaintiff’s allege caused injury. The jury found in favor of Plaintiff, awarding compensatory and punitive damages. Defendants filed a motion for JNOV as to liability and punitive damages and for a new trial. The trial court granted the motions. The appeals court affirmed the JNOV in favor of Johnson & Johnson, but partially reversed as to Defendant, JCCI. Appeals court found no malice to support punitive damages, but found causation evidence in conflict and affirmed granting a new trial to JCCI.

(California Court of Appeal) - Reversed. Plaintiff filed a petition for a workplace violence restraining order against Defendant using the mandatory Judicial Council form. The trial court granted the workplace violence restraining order. Appeals court reversed concluding that Defendant was not afforded the required notice under Code of Civil Procedure 527.8 and reversed the ruling.

(United States Ninth Circuit) - Held that shareholders were liable for taxes on proceeds from the sale of a close corporation. The Internal Revenue Service sued the shareholders, claiming they violated Arizona's Uniform Fraudulent Transfer Act by engaging in a complex series of stock and asset transactions that resulted in creating a debtor company unable to pay the tax bill. Agreeing with the IRS's position, the Ninth Circuit reversed a decision of the Tax Court and remanded with instructions to enter judgment in favor of the IRS.

(NY Supreme Court) - 2020–03446 Index Nos. 85050/20, 85052/20

(NY Supreme Court) - 528980

(PA Supreme Court) - No. 22 WAP 2018 No. 23 WAP 2018

(United States Second Circuit) - Held that an insurance company may not proceed with a negligence lawsuit against an adjuster for allegedly botching a claim for hurricane damage. The lawsuit was not filed within the statute of limitations.

(United States Fifth Circuit) - Petition denied. A company's petition for review of an administrative law judge's finding of violations and imposition of a monetary penalty against a poultry processing plant following a worker injury was upheld.

(California Court of Appeal) - Affirmed in part, reversed in part, and remanded. Plaintiff sued for the wrongful denial of unemployment benefits. On appeal, Plaintiff was granted unemployment benefits. On this, Plaintiff's third appeal over this controversy, the appeals court affirmed the award of attorney’s fees, but reversed and remanded because the trial court improperly limited the scope of the fees.

(United States Seventh Circuit) - Affirmed the U.S. Tax Court's ruling that an energy company was liable for a deficiency of more than $400 million for certain previous tax years, and also for $87 million in accuracy-related penalties.

(United States Ninth Circuit) - Affirming a U.S. Tax Court decision, held that the former sole shareholder of a company that received a $65 million litigation settlement was liable for the taxes, and in particular the pre-notice interest component, despite having entered into a tax-shelter transaction.

(United States Seventh Circuit) - Affirmed the Tax Court's finding that a woman did not qualify for innocent spouse relief, in a case involving a married couple's deficient joint federal income tax return.

(United States Second Circuit) - Held that a husband and wife were not liable for a 2008 tax deficiency. The IRS had applied the substance‐over‐form doctrine to recharacterize various lawful tax‐avoiding transactions as tax‐generating events for the taxpayers, their adult sons, a family trust, and a family‐controlled corporation. Reversed the tax court.

(United States Seventh Circuit) - Held that a tax shelter reflected an abusive sham. Affirmed the Tax Court's judgment and imposition of penalties.

(United States Fifth Circuit) - Held that an organization lacked standing to bring a facial challenge to an Internal Revenue Service test for determining certain tax liabilities. The conservative issue-advocacy organization contended that the test was unconstitutionally vague.

(United States Ninth Circuit) - Affirmed the Tax Court's decision that a decedent's estate had overstated the amount of a charitable deduction and thus received a large tax windfall. Also affirmed the imposition of an accuracy-related penalty.

(United States Second Circuit) - Held that the U.S. Tax Court could order a refund of a taxpayer's income tax overpayment. The Tax Court had concluded that it lacked jurisdiction under the particular circumstances here, even though all parties agreed that the taxpayer had overpaid. Disagreeing, the Second Circuit reversed and remanded, characterizing the issue as one of first impression in any court.

(United States Ninth Circuit) - Upheld the validity of a Treasury Department regulation. The provision's focus is that related business entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements. Reversed the judgment of the U.S. Tax Court.

(United States Supreme Court) - Clarified the limits of a State's power to tax a trust. Struck down a North Carolina requirement that a trust must pay income tax to the State whenever the trust's beneficiaries live in the State -- regardless of whether the beneficiaries have received, can demand, or will ever receive a distribution of trust income. Justice Sotomayor delivered the opinion for a unanimous Court, in this due process challenge brought by a family trust.

(United States DC Circuit) - Reversed and remanded. The Tax Court improperly dismissed a case involving a man's application to the IRS for a whistleblower award because although his application was untimely the filing period was not jurisdictional and is subject to equitable tolling.

(United States Ninth Circuit) - In a petition for a writ of mandamus to force the district court to admit an attorney it had previously denied admission pro hac vice in the high-profile criminal trial of Cliven Bundy, the District Court's denial is affirmed where it did not abuse its discretion, as there are a litany of reasons for denying the attorney's pro hac vice status.

(California Court of Appeal) - In a writ proceeding to determine whether attorney work conduct privilege attaches to documents created by an attorney employee during their employment with an employer law firm, the lower court's judgment is vacated where the privilege attaches to the firm, rather than the employee.

(United States Ninth Circuit) - In an en banc opinion, addressed the constitutionality of a San Francisco ordinance that requires health warnings to be included in advertisements for certain sugar-sweetened beverages. Industry groups challenged the ordinance, contending that it violates freedom of commercial speech. Finding this argument persuasive, the Ninth Circuit held that the district court should have granted a preliminary injunction against the ordinance.

(California Court of Appeal) - In the third chapter of Silicon Valley litigation spanning more than 14 years involving a microchip company and its successor, alleging breach of fiduciary duty, the judgment entered on plaintiff's cross-complaint against defendant is reversed where the court erred in submitting defendant's statute of limitations defense to the jury, as the cross-complaint was timely filed.

(United States Ninth Circuit) - In a petition challenging a notice of Final Partnership Administrative Adjustment, the Tax Court’s dismissal, for lack of jurisdiction, is affirmed where: 1) because plaintiff contended that his business entity was a small partnership not subject to the audit procedures under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), entities that are disregarded for federal tax purposes may nevertheless constitute pass-thru partners under 26 U.S.C. section 6231(a)(9), such that the small-partnership exception under section 6231 does not apply and the partnership is therefore subject to the TEFRA audit procedures; 2) resolution of this question iss inextricably intertwined with the contention that plaintiff had standing to file a petition for readjustment of partnership items on behalf of his purported small partnership; and 3) as to standing, because a party other than plaintiff's entity's tax matters partner filed a petition for readjustment of partnership items after the partnership had timely done the same, the Tax Court lacked jurisdiction under 26 U.S.C. section 6226.

(United States Third Circuit) - Affirming the Tax Court's application of the Ilfield doctrine in holding that the double deduction for losses incurred by the subsidiary of a company was improper and disallowing $199 million of those losses.

(United States Ninth Circuit) - Upheld an Internal Revenue Service regulation addressing the tax treatment of employee stock options. In a ruling that has tax implications for multinational companies especially, the Ninth Circuit concluded that the Tax Court erred in striking down a regulation, 26 C.F.R. section 1.482-7A(d)(2), which says that related entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements and thus avoid an IRS adjustment. The panel held that the regulation was entitled to Chevron deference.

(United States Ninth Circuit) - Held that shareholders were liable for taxes on proceeds from the sale of a close corporation. The Internal Revenue Service sued the shareholders, claiming they violated Arizona's Uniform Fraudulent Transfer Act by engaging in a complex series of stock and asset transactions that resulted in creating a debtor company unable to pay the tax bill. Agreeing with the IRS's position, the Ninth Circuit reversed a decision of the Tax Court and remanded with instructions to enter judgment in favor of the IRS.

(United States Federal Circuit) - A decision of the United States Patent and Trademark Office sustaining a refusal of an examiner to register a trade dress mark for clothing is affirmed where substantial evidence supported a finding that the trade dress was product design and that the trade dress was not unitary.

(United States Ninth Circuit) - Grant of a preliminary injunction prohibiting defendant from infringing upon the trade dress of Hansen Beverage Company's line of "Monster" energy drinks with defendant's line of "Freek" energy drinks is reversed where the district court abused its discretion in determining that plaintiff was likely to succeed on the merits, as a finding of a likelihood of confusion was clearly erroneous.