VOLUME 37

Follow the links below to read the articles for our current volume, Fall 2018- Summer 2019. 

 
 
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seeking comparable transactions in patent and tax law

by Susan C. Morse

"In their article, Tax Solutions to Patent Damages, Jennifer Blouin and Melissa Wasserman argue that tax transfer prices can provide some of the data needed to set patent litigation damages.[]  One could also ask the converse, which is whether patent litigation outcomes can provide some data that tax transfer pricing needs...

Blouin and Wasserman argue that parties and courts should make use of the large body of tax transfer price information to help support reasonable royalty calculations in patent damages cases.  Perhaps so.  But transfer pricing data is messy.  Using tax transfer prices sets for parties and courts the challenging task of understanding the prices in context.[]  The risk exists that the analysis will fail because of the weight of its own complexity."

 

 

flexibility or certainty? comparing the first and second restatements of conflict of laws’ approach to contract cases

by Thomas Nolan

"Twenty-four states follow the Second Restatement while 11 states still follow the First Restatement, placing it in a distant second. The fact that both are Restatements and are the two most popular choice of law theories for contract cases in the United States today, a comparison and analysis of the First and Second Restatement can prove instructive of how conflict of law jurisprudence has evolved… [and] demonstrate why the Second Restatement is a superior conflict of law methodology…"