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Government Liable For Foreign Sub's Patent Infringement

Client Alert | less than 1 min read | 01.06.04

In Zoltek Corp. v. U.S. (Dec. 9, 2003), Zoltek sued the Government for alleged infringement of a Zoltec process patent for making carbon sheet fiber by a Japanese subcontractor to Lockheed Martin on the F-22 program. The Court of Federal Claims held that, notwithstanding the restriction in 28 U.S.C. §1498(c) precluding recovery for "any [patent] claim arising in a foreign country," Zoltek could recover because such unauthorized use constituted a taking under the fifth amendment that was actionable under the Tucker Act.

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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....