Aaron G. Filler v. Commissioner of Internal Revenue
Takings DueProcess FifthAmendment FourthAmendment Patent Copyright Privacy JusticiabilityDoctri
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
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? @)