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Not All Copyright Infringers Are Created Equal: Why Federal Income Tax Is A Proper Deductible Expense For Non-Willful Copyright Infringers, Christine Ballard
Not All Copyright Infringers Are Created Equal: Why Federal Income Tax Is A Proper Deductible Expense For Non-Willful Copyright Infringers, Christine Ballard
Vanderbilt Journal of Entertainment & Technology Law
Case law is sparse on the issue of tax deductibility for non-willful infringers and, as such, cases representing copyright, patent, and trademark infringement have been used interchangeably in an attempt to develop a rule. It is necessary to point out, however, that there are different standards for obtaining and protecting these three different types of intellectual property. As such, this Note will first analyze the remedies available for copyrights, patents, and trademarks to determine whether different standards should apply regarding the deductibility of taxes from gross infringing revenue when determining actual damage awards. Next, this Note analyzes arguments that have …