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Article

Winston & Strawn LLP | USA | 30 Dec 2010

Does the Indiana Supreme Court 's application of the step transaction upset traditional sales and use tax planning?

The Indiana Supreme Court in Indiana Department of Revenue v. Belterra Resort Indiana LLC, (Ind. 2010) 935 N.E. 2d 174, reversed the Tax Court's decision below and applied the step transaction to uphold an Indiana use tax assessment against a taxpayer.

Article

Winston & Strawn LLP | USA | 31 Aug 2010

The secondary considerations of non-obviousness of commercial success, failure of others, and industry praise must be linked to the claimed invention, not pre-existing market share

Patentee sued for infringement of a patent for a “bundle breaker” used for breaking multiple, uneven bundles of corrugated board.

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