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American Business Law Journal

Volumn 46, Issue 3, 2009, Pages 343-406

Patents gone wild: An ethical examination and legal analysis of tax-related and tax strategy patents

(3) Chumney, Wade M a,b,c,d Baumer, David L e,f,g,h Sawyers, Roby B e,i,j,k

a GEORGIA INSTITUTE OF TECHNOLOGY (United States)

b DAVIDSON COLLEGE (United States)

c DAKOTA STATE UNIVERSITY (United States)

d UNIVERSITY OF VIRGINIA SCHOOL OF LAW (United States)

e NORTH CAROLINA STATE UNIVERSITY (United States)

f OHIO STATE UNIVERSITY (United States)

g UNIVERSITY OF MIAMI (United States)

h UNIVERSITY OF VIRGINIA (United States)

i UNIVERSITY OF NORTH CAROLINA (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 70349326550 PISSN: 00027766 EISSN: 17441714 Source Type: Journal
DOI: 10.1111/j.1744-1714.2009.01081.x Document Type: Article

Times cited : (9)

References (17)

1
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- When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents
- Roby B. Sawyers et al., When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents, 7 Am. Tax'n Ass'n J. Legal Tax Res. 1, 15 (2009).
- (2009) Am. Tax'n Ass'n J. Legal Tax Res. , vol.7 , pp. 1
- Sawyers, R.B.¹

2
- 39549108301
- Reinventing Patent Law
- Steve Seidenberg, Reinventing Patent Law, 94 A.B.A. J. 59 (Feb. 2008)
- (2008) A.B.A. J. , vol.94 , pp. 59
- Seidenberg, S.¹

3
- 0013524766
- Patent Policy and Medical Procedure Patents: The Case for Statutory Exclusion from Patentability
- para. 70
- Wendy W. Yang, Patent Policy and Medical Procedure Patents: The Case for Statutory Exclusion From Patentability, 1 B.U. J. Sci. and Tech. L. 5, para. 70 (1995)
- (1995) B.U. J. Sci. and Tech. L. , vol.1 , pp. 5
- Yang, W.W.¹

4
- 70349323235
- The Patented Loophole: How Should Congress Respond to This Judicial Invention?
- William A. Drennan, The Patented Loophole: How Should Congress Respond to This Judicial Invention?, 59 Fla. L. Rev. 229, 299 (2007)
- (2007) Fla. L. Rev. , vol.59 , pp. 229
- Drennan, W.A.¹

5
- 70349336226
- Tax Strategy Patents Considered Harmful
- Craig E. Groeschel, Tax Strategy Patents Considered Harmful, 2008 Houston Bus. and Tax J. 272 (2008)
- (2008) Houston Bus. and Tax J. , vol.2008 , pp. 272
- Groeschel, C.E.¹

6
- 33846529964
- Tax Related Patents: A Novel Incentive or an Obvious Mistake
- Alan Lederman, Tax Related Patents: A Novel Incentive or an Obvious Mistake, 105 J. Tax'n 325 (2006)
- (2006) J. Tax'n , vol.105 , pp. 325
- Lederman, A.¹

7
- 34547731364
- Patent Metrics: The Mismeasure of Innovation in the Biotech Patent Debate
- n.11
- David E. Adelman Kathryn L. DeAngelis, Patent Metrics: The Mismeasure of Innovation in the Biotech Patent Debate, 85 Tex. L. Rev. 1677, 1681 n.11 (2007).
- (2007) Tex. L. Rev. , vol.85 , pp. 1677
- Adelman, D.E.¹ Deangelis, K.L.²

8
- 0002432851
- Evaluation of Tax Services: A Client and Preparer Perspective
- Anne L. Christensen, Evaluation of Tax Services: A Client and Preparer Perspective, 14 J. Am. Tax'n Ass'n 60, 75 (1992).
- (1992) J. Am. Tax'n Ass'n , vol.14 , pp. 60
- Christensen, A.L.¹

9
- 17144439367
- Ethical Issues in the Patenting of Medical Procedures
- Am. Med. Ass'n, Council on Ethical and Judicial Affairs.
- Am. Med. Ass'n, Council on Ethical and Judicial Affairs, Ethical Issues in the Patenting of Medical Procedures, 53 Food and Drug L.J. 341, 343 (1998)
- (1998) Food and Drug L.J. , vol.53 , pp. 341

10
- 70349339438
- Responding to Tax Strategy Patents
- Ellen P. Aprill, Responding to Tax Strategy Patents, 59 Tax Inst. Proc. 1 (2007)
- (2007) Tax Inst. Proc. , vol.59 , pp. 1
- Aprill, E.P.¹

11
- 70349323236
- Patently Illegal: What Taxpayers Should Know about Patented Tax Strategies
- Lucas S. Osborn James W. Repass, Patently Illegal: What Taxpayers Should Know About Patented Tax Strategies, 9 Bus. Entities 22 (Mar./Apr.2007).
- (2007) Bus. Entities , vol.9 , pp. 22
- Osborn, L.S.¹ Repass, J.W.²

12
- 70349304024
- Patenting Tax Ideas
- Justin P. Ransome Eileen Sherr, Patenting Tax Ideas, 38 Tax Adviser 456, 460 61 (Aug. 2007).
- (2007) Tax Adviser , vol.38 , pp. 456
- Ransome, J.P.¹ Sherr, E.²

13
- 70349331323
- Patents, Tax Shelters, and the Firm
- Dan L. Burk Brett H. McDonnell, Patents, Tax Shelters, and the Firm, 26 Va. Tax. Rev. 981, 999 (2007).
- (2007) Va. Tax. Rev. , vol.26 , pp. 981
- Burk, D.L.¹ McDonnell, B.H.²

14
- 43949128759
- The Impact of Compulsory Licensing on Foreign Direct Investment: A Collective Bargaining Approach
- Bird Robert Daniel R. Cahoy, The Impact of Compulsory Licensing on Foreign Direct Investment: A Collective Bargaining Approach, 45 Am. Bus. L.J. 283, 288 89 (2008).
- (2008) Am. Bus. L.J. , vol.45 , pp. 283
- Robert, B.¹ Cahoy, D.R.²

15
- 70349320227
- Questioning the Wisdom of Patent Protection for Tax Planning
- Brant J. Hellwig, Questioning the Wisdom of Patent Protection for Tax Planning, 26 Va. Tax. Rev. 1005, 1012 (2007).
- (2007) Va. Tax. Rev. , vol.26 , pp. 1005
- Hellwig, B.J.¹

16
- 70349328170
- The New Patent Landscape
- Joel M. Freed Thomas C. Reynolds, The New Patent Landscape, 18 Computer and Internet Law. 1, 2 (Dec. 2001).
- (2001) Computer and Internet Law. , vol.18 , pp. 1
- Freed, J.M.¹ Reynolds, T.C.²

17
- 70349330060
- Tax Strategy Patents
- Jasper L. Cummings, Jr., Tax Strategy Patents, 115 Tax Notes 263 (2007)
- (2007) Tax Notes , vol.115 , pp. 263
- Cummings, Jr.J.L.¹

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