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Declarant’s Intentional Misrepresentation Not Remedied By Contradictory Supporting Exhibits

Client Alert | 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.

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Client Alert | 4 min read | 08.21.25

FLSA Overtime Reporting and Withholding

The One Big Beautiful Bill Act (the Act), signed on July 4, 2025, allows a deduction from an individual’s personal tax return on Form 1040 for “qualified overtime compensation” as defined in new Code § 225. The amount that can be deducted from the employee’s return is capped at $12,500 with the maximum then adjusted down if the employee’s AGI exceeds certain limits. This deduction is permitted in 2025....