Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Patentability (3)
- Law (2)
- Legal (2)
- Patent (2)
- Tax (2)
-
- Taxation (2)
- Aboriginal self-government (1)
- Administrative pronouncements (1)
- Advertising (1)
- Agency action (1)
- Alaska (1)
- Alaska Constitution (1)
- Alaska Constitutional Convention (1)
- Alaska Native Claims Settlement Act (1)
- Alaska Natives (1)
- Alaska Supreme Court (1)
- Alcohol (1)
- Alcohol and Tobacco Tax and Trade Bureau (1)
- Arctic Slope Native Association (1)
- Boundary change (1)
- Canada (1)
- Charlottetown Accord (1)
- Comparative law (1)
- Constitution (1)
- Consumer protection law (1)
- Craft whiskey (1)
- Deficit Reduction Act of 1984 (1)
- Distilleries (1)
- Due process (1)
- Employee fringe benefits (1)
Articles 1 - 7 of 7
Full-Text Articles in Legal History
The Potemkin Temptation Or, The Intoxicating Effect Of Rhetoric And Narrativity On American Craft Whiskey, Derek H. Kiernan-Johnson
The Potemkin Temptation Or, The Intoxicating Effect Of Rhetoric And Narrativity On American Craft Whiskey, Derek H. Kiernan-Johnson
Publications
No abstract provided.
The Patent Office Meets The Poison Pill: Why Legal Methods Cannot Be Patented, Andrew A. Schwartz
The Patent Office Meets The Poison Pill: Why Legal Methods Cannot Be Patented, Andrew A. Schwartz
Publications
In 2003, for the first time in its 170-year history, the United States Patent Office began awarding patents for novel legal innovations, in addition to traditional inventions such as the telephone or airplane. Commentators have accepted the Patent Office's power to grant legal method patents, but at the same time have criticized this new type of patent on policy grounds. But no one has suggested that the Patent Office exceeded its authority by awarding patents for legal methods, until now.
In the Patent Act of 1952, which is still in effect today, Congress established certain requirements for patentability, including a …
Patents On Legal Methods? No Way!, Andrew A. Schwartz
Patents On Legal Methods? No Way!, Andrew A. Schwartz
Publications
An “invention,” as used in the United States patent laws, refers to anything made by man that employs or harnesses a law of nature or a naturally occurring substance for human benefit. A watermill, for instance, harnesses the power of gravity to run machinery. But legal methods, such as tax strategies, are not inventions in this sense, because they employ “laws of man” — not laws of nature to produce a useful result.
Tax Strategies Are Not Patentable Inventions, Andrew A. Schwartz
Tax Strategies Are Not Patentable Inventions, Andrew A. Schwartz
Publications
No abstract provided.
Assessing Internal Revenue Code Section 132 After Twenty Years, Wayne M. Gazur
Assessing Internal Revenue Code Section 132 After Twenty Years, Wayne M. Gazur
Publications
In 1984, Congress enacted Internal Revenue Code section 132 to bring more certainty to the taxation of employee fringe benefits. This article examines the impact of the legislation from the standpoint of administrative pronouncements and taxpayer litigation. The article concludes that section 132 has produced little litigation, but primarily because it has played the role of increasing exclusions. It remains unclear whether section 132 has also contained the growth of new forms of nonstatutory fringe benefits.
Negotiated Sovereignty: Intergovernmental Agreements With American Indian Tribes As Models For Expanding First Nations’ Self-Government, David H. Getches
Negotiated Sovereignty: Intergovernmental Agreements With American Indian Tribes As Models For Expanding First Nations’ Self-Government, David H. Getches
Publications
Constitutional issues related to First Nations sovereignty have dominated Aboriginal affairs in Canada for a considerable period. The constitutional entrenchment of Aboriginal self-government has, however, received a setback with the recent failure of the Charlottetown Accord in October of 1992. Nonetheless, day-to-day issues must be accommodated, even while this more fundamental constitutional question remains unresolved. This paper illustrates the American experience with negotiated intergovernmental agreements between tribes and individual states. These agreements have, for example, resolved jurisdictional disputes over taxation, solid waste disposal, and law enforcement between state governments and tribal authorities. The author suggests that these intergovernmental agreements in …
The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches
The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches
Publications
No abstract provided.