apportionment
15 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-158 | R. J. Reynolds Vapor Company v. Altria Client Services LLC | Federal Circuit | 2025-08-11 | Denied | Response Waived | apportionment expert-testimony federal-circuit patent-damages patent-infringement royalty-calculation | Most products are made up of numerous components and features, patented and unpatented both. Their commercial success may be attributable to consumer … |
| 23-435 | Minor Lee McNeil v. Sarah Huckabee Sanders, Governor of Arkansas, et al. | Eighth Circuit | 2023-10-26 | Denied | Response WaivedRelisted (2) | 5th-amendment apportionment bill-of-attainder constitutional-apportionment direct-tax direct-taxation due-process fifth-amendment legislative-powers property-rights | Arkansas, and most if not all other States, lay and collect direct taxes based largely on disparate property evaluations; with each State taxing their… |
| 22-800 | Charles G. Moore, et ux. v. United States | Ninth Circuit | 2023-02-23 | Judgment Issued | Amici (51)Relisted (2) | apportionment apportionment-requirement article-i congress-power congressional-taxation constitutional-interpretation income-tax realization realization-doctrine sixteenth-amendment | Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states. |
| 20-626 | In Re Robert A. Heghmann | 2020-11-10 | Denied | apportionment civil-rights congressional-districts district-court due-process one-person-one-vote standing three-judge-panel writ-of-mandamus | Should a Writ of Mandamus be issued to the United States District Court for the Eastern District of Virginia in the case of Heghmann v. Trump et al., … | ||
| 20-468 | Xpedite Systems, Inc. v. John J. Ficara, Acting Director, New Jersey Division of Taxation | New Jersey | 2020-10-09 | Denied | Amici (1)Response Waived | apportionment commerce-clause deference due-process due-process-clause interstate-commerce revenue-reapportionment state-taxation tax-apportionment | This Court has long held that State taxation of interstate commerce is only permissible where, among other factors, the tax is fairly apportioned to t… |
| 20-362 | Cochlear Corporation, et al. v. Alfred E. Mann Foundation for Scientific Research, et al. | Federal Circuit | 2020-09-17 | Denied | Amici (1)Response RequestedResponse WaivedRelisted (2) | 35-usc-284 apportionment book-of-wisdom circuit-split damages damages-calculation hypothetical-negotiation patent-infringement reasonable-royalty sinclair-refining | 1. Whether the Federal Circuit has misapplied the "book of wisdom" set forth in Sinclair Refining Co. v. Jenkins Petroleum Process Co., 289 U.S. 689 (… |
| 19-973 | Brian D. Swanson v. United States | Eleventh Circuit | 2020-02-04 | Denied | Response Waived | apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund | 1. May the Respondent collect a direct tax on Petitioner 's capital without going through the rule of apportionment? 2. May Respondent use Petition… |
| 19-921 | John M. Paz v. Director, New Jersey Division of Taxation | New Jersey | 2020-01-24 | Denied | Amici (1)Response Waived | allocation apportionment commerce-clause corporate-income-tax due-process multistate-business state-taxation unitary-business unitary-business-principle | 1. Whether it is constitutionally permissible for the domiciliary State of a corporation engaged in a multistate unitary business to allocate to itsel… |
| 19-832 | Apple Inc. v. VirnetX Inc., et al. | Federal Circuit | 2019-12-31 | Denied | Amici (3)Response RequestedResponse WaivedRelisted (2) | apportionment apportionment-rule federal-circuit innovation license-valuation patent-damages patent-infringement patent-invalidation pending-litigation prior-licenses | 1. A patented invention often makes but a small contribution to a complex end-product's value. Thus, for well over a century, this Court has enforced … |
| 19-6554 | Brandon Gregory Leal v. United States | Fifth Circuit | 2019-11-07 | Denied | Response WaivedIFP | apportionment criminal-procedure judicial-procedure paroline-analysis paroline-v-united-states plain-error proximate-cause restitution victim-compensation | Whether failure to conduct a proximate cause and apportionment analysis as required by this Court's decision in Paroline v. United States, 572 U.S. 43… |
| 19-211 | Time Warner Cable, Inc., et al. v. Sprint Communications Company, L.P. | Federal Circuit | 2019-08-19 | Denied | Amici (1) | 35-usc-112 35-usc-112a 35-usc-284 apportionment federal-circuit garretson-v-clark patent-claims patent-damages patent-infringement patent-validity reasonable-royalty written-description | 1. Whether the Federal Circuit erred by affirming a damages award based on unapportioned end-user service revenues. 2. Whether the Federal Circuit er… |
| 19-119 | Staples, Inc., et al. v. Comptroller of the Treasury of Maryland | Maryland | 2019-07-24 | Denied | Response RequestedResponse WaivedRelisted (2) | apportionment commerce-clause constitutional-taxation due-process franchise-fees income-apportionment income-tax interstate-commerce royalty royalty-fees royalty-income state-courts state-taxation | When an out-of-State business receives royalty fees, franchise fees, or similar payments from in-State businesses, may a State imposing income taxes c… |
| 18A1232 | Time Warner Cable, Inc., et al. v. Sprint Communications Company, L.P. | Federal Circuit | 2019-05-29 | Presumed Complete | apportionment federal-circuit jury-verdicts patent-damages patent-infringement written-description | Question not identified. | |
| 18-7887 | Rodney Lyle Roberts v. United States | Fifth Circuit | 2019-02-11 | Denied | Response WaivedIFP | 16th-amendment apportionment brushaber-case constitutional-basis constitutional-interpretation direct-income-tax direct-tax fifth-circuit-precedent income-tax parker-v-commissioner precedent sixteenth-amendment tax tax-law | Whether the Fifth Circuit precedent, in their ruling in Parker v. Commissioner 7724F.2d469fliQ'L), becomes unassailable in holding that the Supreme Co… |
| 18-779 | Power Integrations Inc. v. Fairchild Semiconductor International, Inc., et al. | Federal Circuit | 2018-12-19 | Denied | apportionment customer-demand entire-market-value-rule federal-circuit patent-damages patent-infringement patent-law patent-litigation willful-infringement | Whether a plaintiff that proves that a patented feature creates the basis for customer demand for infringing products is entitled to patent damages ba… |