Recently, patents for tax strategies have drawn attention from Congress, tax policymakers, the press and tax practitioners. The phenomenon of tax strategy patents worries many tax practitioners as a matter of both policy and practice. This article reviews four categories of concerns - patent...

The Supreme Court waited until the last day of the 2009-10 Term to issue its pronouncement on business method patents, Bilski v. Kappos. It then came “not with a bang but a whimper.” Those who thought, based on statements in earlier Court opinions or the tenor of oral argument in Bilski,...