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Full-Text Articles in Law
Unregistered Complaints, Christine Galbraith Davik
Unregistered Complaints, Christine Galbraith Davik
Faculty Publications
In March, the U.S. Supreme Court handed down its highly-anticipated decision in Fourth Estate Public Benefit Corporation v. Wall-Street.com, LLC which resolved a split among U.S. Court of Appeals concerning the point in time when a copyright owner is first able to file suit against an alleged infringer. While at first glance this case may merely appear to be a simple issue of statutory interpretation, namely whether it is upon application for registration or once a determination has been made on registration by the U.S. Copyright Office, I argue this decision is a clarion call for a much-needed amendment to …
Branding Taxation, Jeffrey A. Maine, Xuan-Thao Nguyen
Branding Taxation, Jeffrey A. Maine, Xuan-Thao Nguyen
Faculty Publications
Branding is important not only to businesses,but also to the economy. The intellectual property laws and tax laws should thus further the legitimate goals of encouraging and protecting brand investments while maintaining a sound tax base. Intellectual property protections for branding depend on advertisement and enforcement, both of which demand significant amounts of private investment by firms. Although one would expect similar tax treatments of both categories of investment, the categories are actually treated as vastly different for federal income tax purposes. Additionally, tax distinctions also exist within each category. The result is that some branding investments are expensed and …