District Court's Markman Ruling Has No Preclusive Effect On PTO Reexam
Client Alert | 1 min read | 08.24.07
The Federal Circuit, in In Re Trans Texas Holdings Corp., (No. 2006-1559, -1600, Aug. 22, 2007), affirms a Board's Reexamination decision that found that each of the claims of two related patents were invalid under 35 U.S.C. § 103(a) as obvious over the prior art. The Court rejects the appellant's argument that the Board should have given preclusive effect to a district court's Markman order, which had construed the claims in their favor in a prior litigation. The Court holds that issue preclusion is not warranted because the PTO was not a party to the earlier litigation, and as a result, did not have a "full and fair opportunity" to litigate the claim construction issues.
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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.
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