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No Right Of Cross-Appeal From Favorable Decisions

Client Alert | 1 min read | 02.22.06

In Nautilus Group, Inc. v. ICON Health and Fitness, Inc., (No. 05-1577; February 15, 2006), the Federal Circuit dismisses ICON's conditional cross-appeal from the district court's claim construction order. Nautilus appealed an unfavorable district court's final judgment on ICON's counterclaim for declaratory judgment of non-infringement. ICON then filed a conditional cross-appeal seeking review of certain claim construction rulings in the event of a reversal of the judgment of non-infringement. In dismissing ICON's cross-appeal, the Federal Circuit reiterates the principle that a “party has no right of cross-appeal from a decision in its favor.” A party who prevails on non-infringement has no right to introduce new arguments or challenge a claim construction, but may instead “assert alternative ground in the record for affirming the judgment.”

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Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....