Declarant’s Intentional Misrepresentation Not Remedied By Contradictory Supporting Exhibits
Client Alert | less than 1 min read | 03.26.07
In eSpeed, Inc. v. Brokertec USA, L.L.C., (No. 06-1385; March 20, 2007), the Federal Circuit affirms the district court’s judgment declaring a patent unenforceable due to inequitable conduct. eSpeed submitted three declarations and 1139 pages of supporting exhibits disclosing a prior system implemented by eSpeed. One of the declarations stated that the prior system did not include computer code that implements particular trading rules. The supporting exhibits, however, disclosed that the system included computer code for implementing those trading rules. Rejecting eSpeed’s argument the contradictory supporting exhibits vitiated the materiality of the false statements, the Federal Circuit holds that these false statements left the examiner with the impression that further investigation into the operation of the system was not required.
Insights
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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
