Tag Archives: Certainty

To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty

Earlier this month, the Department of the Treasury’s Inspector General for Tax Administration (TIGTA) released a report on tax compliance for gig economy workers. The report examined whether workers in the gig economy—including those working on sharing economy platforms—are remitting … Continue reading

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The Federal Circuit is Shirking Its Constitutional Duty to Provide Certainty for Critical Innovation

Here we go again! Another patent whose claims have been invalidated at the Federal Circuit—predictably, another medical diagnostic patent. Athena Diagnostics v. Mayo Collaborative (Fed. Cir. Feb. 6, 2019). This is getting old, tired and fundamentally ridiculous. The statute, which … Continue reading

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Expropriation ruling explains landowner’s burden to prove severance damages to a “legal certainty.”

On November 8, the Louisiana First Circuit Court of Appeals added to the relatively sparse body of appellate rulings in pipeline expropriation matters. In an unpublished opinion, the court affirmed that landowners whose property is expropriated must prove their entitlement … Continue reading

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Reminder that materiality is a matter of likely effect, not certainty

E-Imagedata Corp. v. Digital Check Corp., No. 15-CV-658, 2018 WL 1411226 (E.D. Wis. Mar. 21, 2018)The parties compete in the market for hardware/software systems used to view microform on a screen and convert it into digital files. [Microform!  Good to … Continue reading

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Entorf on Crime, Prosecutors, and the Certainty of Conviction

Horst Entorf (Goethe University Frankfurt) has posted Crime, Prosecutors, and the Certainty of Conviction on SSRN. Here is the abstract: This paper tests predictions of a structural, augmented supply-of-offenders model regarding the relative effects of police, public prosecution and courts,… … Continue reading

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