Entire DC Network | Open Access Articles | Digital Commons Network™

Semitic Language Seminar, John Cook

Syllabi

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Vocation Of Ministry, James Hampton

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Introduction To Practical Theology, Danny Roman-Gloro

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Group Counseling, Andrew Graham

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Counseling Internship - Three, Tiffany Arrows

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Patent Paradox: When Protection Becomes Proliferation, Austin Talir

The Business, Entrepreneurship & Tax Law Review

This paper examines the problematic practice of double patenting and patent proliferation within the United States patent system, analyzing how these practices undermine the constitutional mandate to “promote the Progress of Science and useful Arts.” The analysis demonstrates how double patenting—both statutory and nonstatutory types—enables companies to extend monopolistic control beyond the intended 20-year patent term, creating significant economic distortions through reduced competition, increased market entry barriers, and innovation anti-commons, particularly in the pharmaceutical industry. The paper documents how these practices directly impact healthcare accessibility through increased medical costs, delayed generic alternatives, and misaligned research priorities that disproportionately affect vulnerable …

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State Your State: How Current State Tax Residency Laws Make It Difficult To Determine A Taxpayer’S State Of Residence, Ashley Moulis

The Business, Entrepreneurship & Tax Law Review

Of the 41 states that impose a state income tax, each has adopted its own framework for making residency determinations. Because residency provides one of the two bases for a state to claim taxing jurisdiction, the determination of residency can have a significant impact on taxpayers. While the majority of states have incorporated both a domicile and statutory tax residency test, the nuances of how these tests are applied differ from state to state, opening the door to confusion as to which state(s) a taxpayer may owe taxes. To provide both clarity to taxpayers and to avoid the potential for …

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