No. 22-784

Aaron G. Filler v. Commissioner of Internal Revenue

Lower Court: Ninth Circuit
Docketed: 2023-02-21
Status: Denied
Type: Paid
Response Waived
Tags: amendment-rights casualty-loss civil-rights constitutional-taking due-process patent patent-protection patent-seizure standing state-liability takings tax-deduction
Key Terms:
Takings DueProcess FifthAmendment FourthAmendment Patent Copyright Privacy JusticiabilityDoctri
Latest Conference: 2023-03-17
Question Presented (from Petition)

When a State (herein California) knowingly intentionally and with malice aforethought seizes and commences producing goods clearly protected by a U.S. Patent โ€“ should there be a Vth or XIVth Amendment liability from the State to the patent's exclusive licensee? If such a taking of patented products cannot be compensated due to the absence of a legal remedy โ€“ does the inability to obtain a remedy and the involuntary nature of the damage to the patent owner/licensee then create a deductible casualty loss under 26 USC ยง165(c)3?

Question Presented (AI Summary)

Whether a State's knowing, intentional, and malicious seizure and production of goods protected by a U.S. patent creates Vth or XIVth Amendment liability to the patent's exclusive licensee

Docket Entries

2023-03-20
Petition DENIED.
2023-03-01
DISTRIBUTED for Conference of 3/17/2023.
2023-02-27
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2022-12-21
Petition for a writ of certiorari filed. (Response due March 23, 2023)

Attorneys

Aaron Filler
Aaron Gershon FillerTensor Law P.C., Petitioner
Commissioner of Internal Revenue
Elizabeth B. PrelogarSolicitor General, Respondent