No. 22-784

Aaron G. Filler v. Commissioner of Internal Revenue

Lower Court: Ninth Circuit
Docketed: 2023-02-21
Status: Denied
Type: Paid
Response Waived
Tags: amendment-rights casualty-loss civil-rights constitutional-taking due-process patent patent-protection patent-seizure standing state-liability takings tax-deduction
Key Terms:
Takings DueProcess FifthAmendment FourthAmendment Patent Copyright Privacy JusticiabilityDoctri
Latest Conference: 2023-03-17
Question Presented (AI Summary)

Whether a State's knowing, intentional, and malicious seizure and production of goods protected by a U.S. patent creates Vth or XIVth Amendment liability to the patent's exclusive licensee

Question Presented (OCR Extract)

QUESTIONS PRESENTED When a State (herein California) knowingly intentionally and with malice aforethought seizes and commences producing goods clearly protected by a U.S. Patent — should there be a Vth or XIVth Amendment liability from the State to the patent’s exclusive licensee? If such a taking of patented products cannot be compensated due to the absence of a legal remedy — does the inability to obtain a remedy and the involuntary nature of the damage to the patent owner/licensee then create a deductible casualty loss under 26 USC §165(c)3? @)

Docket Entries

2023-03-20
Petition DENIED.
2023-03-01
DISTRIBUTED for Conference of 3/17/2023.
2023-02-27
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2022-12-21
Petition for a writ of certiorari filed. (Response due March 23, 2023)

Attorneys

Aaron Filler
Aaron Gershon FillerTensor Law P.C., Petitioner
Aaron Gershon FillerTensor Law P.C., Petitioner
Commissioner of Internal Revenue
Elizabeth B. PrelogarSolicitor General, Respondent
Elizabeth B. PrelogarSolicitor General, Respondent