supreme court

Software Patentability Still Cloudy after Supreme Court Arguments

The end of March saw oral arguments being heard in the U.S. Supreme Court in Alice Corp. Ltd. V. CLS Bank International. At issue is the patentability of yet another software program. The Court has been struggling with categorizing and qualifying computer related methods since Gottschalk v. Benson in 1972. The Court has since categorized […]

U.S. v. Quality Stores

Tax Takeaways from U.S. v. Quality Stores

The Supreme Court recently ruled in U.S. v. Quality Stores that severance payments made to employees who were involuntarily laid off qualified to be taxed as wages under the Federal Insurance Contributions Act (FICA) and the Internal Revenue Code (IRC). The Court held that FICA’s definition of “wages” was broadly defined and includes all remuneration […]

Estate Planning

Estate Planning: Beyond the Nest Egg

Effective estate planning comes in many shapes and sizes. New legislation allowing for same sex marriages, low (or no) transfer taxes, high income taxes, business succession planning, international estate planning and charitable giving all come with their own set of rules and caveats that concern every estate client. Practitioners of estate planning need to be […]

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