A federal court in New York City has ruled that artistic works created by freelance artist Jim Kirby for classic comic books including “The Fantastic Four,” “The Incredible Hulk,” and “The X-Men” were works-for-hire owned by Marvel Worldwide pursuant to … Continue reading
In a recent private letter ruling, the U.S. Internal Revenue Service revoked the tax exemption of a public charity because its assets and income inured to the benefit of the organization’s president and his spouse. PLR 201122023. The IRS based … Continue reading
The Indiana Court of Appeals held that a company’s posting of a job advertisement in a user group space of the LinkedIn business networking website did not constitute solicitation or inducement of another company’s employee in violation of a non-solicitation … Continue reading
Six U.S. film studios won a judgment in the High Court of England and Wales, directing Internet service (“ISP”) provider BT Group Plc to block access to Newzbin2, a website that promotes copyright piracy by aggregating links to unlawful copies … Continue reading
The U.S. Internal Revenue Service recently denied a nonprofit political training academy’s application for a federal income tax exemption as a social welfare organization under Section 501(c)(4) of the U.S. Internal Revenue Code (“IRC”). The IRS’s determination letter, publicly released … Continue reading
Accusations of unauthorized use of copyrighted material in political advertisements have become a staple of U.S. presidential elections. As of today, it can be said that the 2012 election season will be no exception. The Des Moines Register reports that … Continue reading
On July 14, 2011, the European Court of Justice held that Finnish trademark authorities must invalidate two marks for spirit drinks that incorporate part of the name “Cognac.” Bureau national interprofessionel du Cognac v Gust. Ranin Oy, Nos. C-4/10 and … Continue reading
The U.S. Internal Revenue Service has ruled that a health care system operated as a 501(c)(3) public charity may establish a 501(c)(4) social welfare organization, which in turn will set up two 527 political action committees, without impermissibly participating or … Continue reading
On July 12, 2011, the European Court of Justice (“ECJ”) held that an operator of an online marketplace–in this case, the Internet auction giant eBay Inc.–may be held liable for trademark infringement committed by sellers of infringing products offered on … Continue reading
Last Thursday, the U.S. Internal Revenue Service announced that it has suspended its controversial gift tax audits of certain contributors to Section 501(c)(4) organizations. See IRS Statement on applicability of gift tax on 501(c)(4) organization contributions (July 7, 2011). Section … Continue reading
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