January 2011 archive

Royalty Rule of Thumb Gets the Boot

The Federal Circuit ruled in Uniloc USA, Inc. v. Microsoft Corp. (January 4, 2011) that the widely used but fatally flawed 25 percent rule can no longer be part of reasonable royalty damages calculations. The rule has been widely used to calculate reasonable royalty damages for over two decades. Generally speaking, the rule pushed patent …

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Congress' procrastination means a delayed 2010 federal tax refund

Taxpayers did not benefit from Congress’s procrastination on deciding whether or not to extend the 2001 Bush tax cuts.  Despite having ten years to make a decision, Congress left it until two weeks before the extension would expire to address the issue.  As a result, the IRS must now reprogram its processing systems for provisions that …

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Permanent link to this article: http://betweenthenumbers.net/2011/01/congress-procrastination-means-a-delayed-2010-federal-tax-refund-2/

Congress’ procrastination means a delayed 2010 federal tax refund

Taxpayers did not benefit from Congress’s procrastination on deciding whether or not to extend the 2001 Bush tax cuts.  Despite having ten years to make a decision, Congress left it until two weeks before the extension would expire to address the issue.  As a result, the IRS must now reprogram its processing systems for provisions that …

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Permanent link to this article: http://betweenthenumbers.net/2011/01/congress-procrastination-means-a-delayed-2010-federal-tax-refund/

Californian Legislature Ignores the Budget Mess, but Passes 725 Other New Laws

Happy New Year, Californians!   Thanks to a legislating orgy performed by your California legislature last year (that was paid for by you), 725 pieces of legislation went into effect January 1, 2011!  Let’s celebrate!  Californians are now compelled to ring in the New Year by getting up to speed on each of these new laws.  I shall …

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Permanent link to this article: http://betweenthenumbers.net/2011/01/californian-legislature-ignores-the-budget-mess-but-passes-725-other-new-laws/

Give Large Gifts before 2013

The estate and gift tax is one of the most dramatic aspects of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (HR 4853).  The estate tax provisions went into effect on January 1, 2010, but are only in effect for two years, meaning they will expire in 2013.  Although it is …

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What is the fuss about “net neutrality?”

On December 21, 2010, the FCC passed a new rule that restricts Internet providers from entering into certain contracts or managing their bandwidth in certain ways.  The end result may be that the internet brought to your home by your cable or phone company may be a very different experience than what, possibly from the …

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Obama’s new whale and the State of the Union

This month, President Obama will need to give a State of the Union address.  The primary of the purpose of the State of the Union Address is to set forth a legislative agenda for the upcoming session.  This year’s legislative session will certainly be more difficult for Mr. Obama because he no longer has a …

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Permanent link to this article: http://betweenthenumbers.net/2011/01/the-tea-party-horse-feathers-and-the-state-of-the-union/

If I Ran the Zoo

          “It’s a pretty good zoo,” said young Gerald McGrew, “And the fellow who runs it seems proud of it, too.” “But if I ran the zoo,” said young Gerald McGrew, “I’d make a few changes, that’s just what I’d do…”           Dr. Seuss, If I Ran the Zoo    A complete overhaul of the …

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