Tax
Jul. 10, 2009
Patently Absurd
Congress is proposing a statute that appears to both encourage current tax patent activity and then to shut off tax patents in a most peculiar way, write Curtis L. Harrington and Kathy E. Harrington.
FORUM COLUMN
By Curtis L. Harrington and Kathy E. Harrington Tax patents can harm any tax practitioner who sees them as a way to start a tax monopoly empire. Tax patents are ineffective for a number of reasons. First, these patents have process claims that only prohibit the "act" of taking a series of specific tax steps. Although patents have the capability to prohibit "making, using and selling," pure process claims require some manner t...
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