| 25-158 |
R. J. Reynolds Vapor Company v. Altria Client Services LLC |
Federal Circuit |
2025-08-11 |
Denied |
Response Waived |
apportionment expert-testimony federal-circuit patent-damages patent-infringement royalty-calculation |
Does the Federal Circuit's 'built-in apportionment' exception violate Garretson v. Clark's requirement of apportionment in patent damages cases? |
| 23-435 |
Minor Lee McNeil v. Sarah Huckabee Sanders, Governor of Arkansas, et al. |
Eighth Circuit |
2023-10-26 |
Denied |
Response WaivedRelisted (2) |
5th-amendment apportionment bill-of-attainder constitutional-apportionment direct-tax direct-taxation due-process fifth-amendment legislative-powers property-rights |
Whether a State can lay a direct tax that is vested in Congress, or operates differently from the apportioned direct tax defined in the Constitution? |
| 22-800 |
Charles G. Moore, et ux. v. United States |
Ninth Circuit |
2023-02-23 |
Judgment Issued |
Amici (51)Relisted (2) |
apportionment apportionment-requirement article-i congress-power congressional-taxation constitutional-interpretation income-tax realization realization-doctrine sixteenth-amendment |
Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states |
| 20-626 |
In Re Robert A. Heghmann |
|
2020-11-10 |
Denied |
|
apportionment civil-rights congressional-districts district-court due-process one-person-one-vote standing three-judge-panel writ-of-mandamus |
Should a Writ of Mandamus be issued |
| 20-468 |
Xpedite Systems, Inc. v. John J. Ficara, Acting Director, New Jersey Division of Taxation |
New Jersey |
2020-10-09 |
Denied |
Amici (1)Response Waived |
apportionment commerce-clause deference due-process due-process-clause interstate-commerce revenue-reapportionment state-taxation tax-apportionment |
Whether granting unfettered deference to a State tax commissioner's decision to reapportion the revenues of an interstate business violates the Due Pr… |
| 20-362 |
Cochlear Corporation, et al. v. Alfred E. Mann Foundation for Scientific Research, et al. |
Federal Circuit |
2020-09-17 |
Denied |
Amici (1)Response RequestedResponse WaivedRelisted (2) |
35-usc-284 apportionment book-of-wisdom circuit-split damages damages-calculation hypothetical-negotiation patent-infringement reasonable-royalty sinclair-refining |
Whether the Federal Circuit has misapplied the 'book of wisdom' set forth in Sinclair Refining Co. v. Jenkins Petroleum Process Co. |
| 19-973 |
Brian D. Swanson v. United States |
Eleventh Circuit |
2020-02-04 |
Denied |
Response Waived |
apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund |
May the Respondent collect a direct tax on Petitioner's capital without going through the rule of apportionment? |
| 19-921 |
John M. Paz v. Director, New Jersey Division of Taxation |
New Jersey |
2020-01-24 |
Denied |
Amici (1)Response Waived |
allocation apportionment commerce-clause corporate-income-tax due-process multistate-business state-taxation unitary-business unitary-business-principle |
Whether a state can allocate the entire gain from the sale of a unitary business's assets to itself for taxation purposes |
| 19-832 |
Apple Inc. v. VirnetX Inc., et al. |
Federal Circuit |
2019-12-31 |
Denied |
Amici (3)Response RequestedResponse WaivedRelisted (2) |
apportionment apportionment-rule federal-circuit innovation license-valuation patent-damages patent-infringement patent-invalidation pending-litigation prior-licenses |
Whether the Federal Circuit's reliance on prior licenses to ascertain infringement damages, without satisfying apportionment rules, conflicts with thi… |
| 19-6554 |
Brandon Gregory Leal v. United States |
Fifth Circuit |
2019-11-07 |
Denied |
Response WaivedIFP |
apportionment criminal-procedure judicial-procedure paroline-analysis paroline-v-united-states plain-error proximate-cause restitution victim-compensation |
Whether failure to conduct a proximate cause and apportionment analysis as required by this Court's decision in Paroline v. United States, 572 U.S. 43… |
| 19-211 |
Time Warner Cable, Inc., et al. v. Sprint Communications Company, L.P. |
Federal Circuit |
2019-08-19 |
Denied |
Amici (1) |
35-usc-112 35-usc-112a 35-usc-284 apportionment federal-circuit garretson-v-clark patent-claims patent-damages patent-infringement patent-validity reasonable-royalty written-description |
Whether the Federal Circuit erred by affirming a damages award based on unapportioned end-user service revenues |
| 19-119 |
Staples, Inc., et al. v. Comptroller of the Treasury of Maryland |
Maryland |
2019-07-24 |
Denied |
Response RequestedResponse WaivedRelisted (2) |
apportionment commerce-clause constitutional-taxation due-process franchise-fees income-apportionment income-tax interstate-commerce royalty royalty-fees royalty-income state-courts state-taxation |
When an out-of-State business receives royalty fees, franchise fees, or similar payments from in-State businesses, may a State imposing income taxes c… |
| 18A1232 |
Time Warner Cable, Inc., et al. v. Sprint Communications Company, L.P. |
Federal Circuit |
2019-05-29 |
Presumed Complete |
|
apportionment federal-circuit jury-verdicts patent-damages patent-infringement written-description |
Whether the Federal Circuit improperly deviated from longstanding Supreme Court precedents on patent damages apportionment by authorizing unapportione… |
| 18-7887 |
Rodney Lyle Roberts v. United States |
Fifth Circuit |
2019-02-11 |
Denied |
Response WaivedIFP |
16th-amendment apportionment brushaber-case constitutional-basis constitutional-interpretation direct-income-tax direct-tax fifth-circuit-precedent income-tax parker-v-commissioner precedent sixteenth-amendment tax tax-law |
Whether the Fifth Circuit precedent in Parker v. Commissioner becomes unassailable in holding that the Sixteenth Amendment provided the needed constit… |
| 18-779 |
Power Integrations Inc. v. Fairchild Semiconductor International, Inc., et al. |
Federal Circuit |
2018-12-19 |
Denied |
|
apportionment customer-demand entire-market-value-rule federal-circuit patent-damages patent-infringement patent-law patent-litigation willful-infringement |
Whether a plaintiff that proves that a patented feature creates the basis for customer demand for infringing products is entitled to patent damages ba… |