Special report on taxation. Court of Appeals denies tax exemption based on "substantial commercial purpose"

When viewed against the background of continuing state and federal legislative efforts to limit the availability of tax-exempt status, the Living Faith case could be seen as yet another indication of difficult times ahead for nonprofit providers. Although it is too early to tell whether this will in fact be the case, tax-exempt providers should be aware of the Living Faith case as perhaps the clearest statement from a federal appeals court in recent years that the operation of an enterprise in too businesslike a manner may make it a taxable activity. Tax-exempt providers that now operate or plan to operate ancillary businesses, whether through joint ventures, wholly-owned subsidiaries, or otherwise, should carefully evaluate such activities against the criteria articulated in Living Faith. This analysis is important not only for purposes of determining whether such activities can qualify for tax-exempt status in and of themselves, but also as an indicator of how such activities might affect the tax-exempt status of the provider.     

美国联邦巡回上诉法院的演进及启示——兼谈我国知识产权审判体制改革的方向

虽然我国已在北京、上海、广州正式设立了知识产权法院,但知识产权审判体制改革仍需进一步深化.在国际层面上,美国联邦巡回上诉法院属于较有特点的一种知识产权法院模式.通过对其设立动因、组织架构、实际效用及引发的争议进行深入考察,结合美国的政治结构、经济形势、司法传统,可以较为客观地认识美国联邦巡回上诉法院发挥的作用.我国知识产权制度赖以发展的制度环境与美国不同,但美国联邦巡回上诉法院在美国专利保护中发挥的作用以及演进轨迹,能够为我国知识产权法院在知识产权保护中发挥的功效提供更为理性的认识,进而为知识产权审判体制的进一步变革提供有益的启示.     

Federal Circuit affirms Nilssen's 15 patents unenforceable for inequitable conduct

The US Federal Circuit affirmed the District Court finding thatit did not abuse its discretion in holding 15 of Nilssen's patentsunenforceable due to his intentional withholding of materialinformation during patent prosecution from the US Patent Office(‘USPTO’).     

The Incidence and Structure of Conflict on the U.S. Court of Appeals for the Federal Circuit

In 1982, Congress established the Court of Appeals for the Federal Circuit, a specialized court, with the objective of reducing judicial conflict and harmonizing circuit law in specific policy areas of special complexity. This article examines the incidence and determinants of judicial conflict on the U.S. courts of appeals, focusing specifically on the Federal Circuit. Using international trade and customs regulation cases decided during the 1982 to 1995 terms, the analysis reviews three possible explanations of judicial conflict: policy-oriented, sociolegal, and organizational. The analysis shows that conflict appears in 8.4 percent of the trade and customs regulation decisions rendered by the Federal Circuit during the period of study. The policy direction of Federal Circuit decisions and the court's hierarchical relationship with lower specialized courts provide the strongest explanation for the emergence of conflict on the court. Organizational factors such as panel composition evinced rather anemic explanatory capacity. The results raise an important functional similarity between the Federal Circuit and the generalist courts of appeals. Contrary to the laments of legal practitioners that conflict on the Federal Circuit is excessive relative to conflict on the generalist circuit courts, this analysis finds little support for that claim. Rather, the level of overt conflict on the court is actually low and corroborates conflict levels that have been reported for other U.S. courts of appeals.     

Canada: Court affirms that prisoner health information must be treated as private and personal

On 8 April 2003, the Federal Court of Canada - Trial Division ruled that Correctional Services Canada (CSC) does not have a duty to warn an inmate of the potential violence or health hazards posed by a cellmate in the absence of clear and foreseeable danger.     

Expertise,Experience, and Ideology on Specialized Courts: The Case of the Court of Appeals for the Federal Circuit

What roles do prior expertise and accumulated experience play in shaping ideologically consistent voting on a specialized court? Using a dataset of obviousness patent cases from the Court of Appeals for the Federal Circuit spanning 1997–2007, we show that prior expertise enhances the influence of ideology on judicial decisionmaking, but that accumulated experience does not. In addition, we build on previous work and show that ideology is a factor in decisionmaking in technical areas of law, contrary to the received wisdom on patent cases.     

Federal employees health benefits acquisition regulation: Board of Contract Appeals. Final rule

The Office of Personnel Management (OPM) is adopting as final,without change, the proposed rule published April 7, 2008 to remove the designation of the Armed Services Board of Contract Appeals (ASBCA)from the Federal Employees Health Benefits Acquisition Regulation(FEHBAR).     

The DC Court of Appeals resurrects Redskins dispute

Seven American Indians petitioned to cancel trade mark registrationsfor various REDSKINS trade marks; the district court's grantof summary judgment against them for laches (unreasonable delay)was remanded by the Court of Appeals for the DC Circuit fora rehearing in respect of one of the petitioners on the basisthat the district court ‘started the laches clock’in 1967, when he was only 1 year old, thus contravening theequitable principle that laches runs only from the time a partyhas reached the age of majority.