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Supreme Court Rules on Scope of Federal Contractors' Rights in Federally Funded Inventions

Client Alert | 1 min read | 06.07.11

On June 6, 2011, the United States Supreme Court, by a 7-2 margin, held in Board of Trustees of the Leland Stanford Junior University v. Roche Molecular Systems, Inc., No. 09-1159, that the term "subject invention" in the Bayh-Dole Act (35 U.S.C. § 200, et seq.), the statute that allocates certain rights in federally funded "subject invention[s]," includes only inventions for which the contractor has obtained a valid assignment from the employee inventor(s), and, therefore, that a contractor (and presumably the government) cannot obtain rights to an invention under the Bayh-Dole Act absent such an assignment. In so holding, the Court stated that the Bayh-Dole Act "simply assures contractors that they may keep title to whatever it is they already have" – which serves as a reminder to federal contractors desiring title to their employees' inventions to obtain valid assignments.

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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....