TITLE

No Patent for Like-Kind Investment Strategy

PUB. DATE
May 2012
SOURCE
Federal Tax Course Letter;May2012, Vol. 26 Issue 5, p7
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article discusses a court case Fort Properties, Inc. vs. American Master Lease LLC in the U.S. It is stated that the Court of Appeals for the Federal Circuit rejected a taxpayer's attempt to patent like-kind investment strategy. The Federal Circuit held that like-kind exchanges was an investment strategy that was ineligible for a patent.
ACCESSION #
74621102

 

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