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Wednesday, November 28, 2012

Wilson: No Method to the Tax Strategy Patent Madness

Darryl C. Wilson (Stetson), No Method to the Madness: The Failure of Section 14 of the Patent Reform Act of 2011 to Make Any Obvious Changes for the Better, 6 Akron Intell. Prop. J. 337 (2012):

This article briefly examines the short history of openly expressed concerns regarding tax patents and the legislative response crafted to address them. The goal here is not so much to argue in favor of tax patents, although there is nothing wrong with them in terms of basic legal principles, as it is to criticize the weak language of the bill, which in attempting to satisfy so many, or perhaps based on the substantive lack of understanding of the bill sponsors, led to the poor draftsmanship of an unnecessary part of the new patent act.

http://taxprof.typepad.com/taxprof_blog/2012/11/wilson-no-method-.html

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