Home > RIPL > Vol. 9 > Iss. 1 (2009)
UIC Review of Intellectual Property Law
Article Title
Abstract
The Supreme Court‘s grant of certiorari in In re Bilski presents an opportunity to lay to rest the patent eligibility of tax strategies. A comparison of the core values of the patent and tax systems reveals fundamental conflicts that have gained the attention of tax practitioners, bar associations and Congress. These conflicts are identified by tracing both the development of patentable subject matter and the policy goals of the tax system. This article addresses the future of tax strategy patents in light of In re Bilski and analyzes the potential for the Court to deliver guidance that makes clear the ineligibility of tax strategies as patent subject matter.
Recommended Citation
Linda M. Beale, Is Bilski Likely the Final Word on Tax Strategy Patents? Coherence Matters, 9 J. Marshall Rev. Intell. Prop. L. 110 (2009)