From the Archives: “Revenue Recognition Bulletin Vol. 1 No. 1”

By Paul Arne and Ross Albert

This Morris, Manning & Martin Revenue Recognition Bulletin reviews case developments in the Rev Rec area and identifies practical suggestions for addressing these developments.

On January 12, 2004, Computer Associates International (“CA”), one of the world’s largest software companies, announced that it had received a so-called “Wells Notice” from the staff of the SEC. The SEC’s Division of Enforcement issues a Wells Notice when it plans to recommend an enforcement action to

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“U.S. Supreme Court Issues Key Ruling on ‘Processes’ as Patentable Subject Matter.”

August 9th, 2010
Patents/IP

                               

By John R.  Harris and Daniel Sineway

The U.S. Supreme Court today (June 28, 2010) handed down its highly-anticipated opinion in the case of Bilski v. Kappos, Case No. 08-964.  The Supreme Court affirmed the decision of the Court of Appeals for the Federal Circuit and held that the subject matter of Mr. Bilski’s patent application was not patentable subject matter.

However, in ruling against Mr. Bilski and denying him a patent, the Supreme Court said that the Federal

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