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Damaging Apportionment
Scott Shane has thrown another log in the fire roasting the idea of apportionment as a means for figuring patent damages...

Fee Apportionment Affirmed
A decision from the New York Appellate Division for the First Judicial Department in a fight over legal fees between two law firms: Order...

Apportionment of GSTT
In the case of In re Estate of Denman, 270 S.W.3d 639 (Tex. App.?San Antonio 2008, pet. denied), a dispute arose regarding whether generation-skipping transfer taxes should be allocated against the residuary estate or against the generation-skipping transfer...

Green on Asbestos Apportionment
Michael Green (Wake Forest) has posted on SSRN Second Thoughts on Asbestos Apportionment. Here is the abstract:Ordinary principles of apportionment of liability among multiple parties calls for first determining which parties caused which portions of the harm suffered by the...

Zelinsky: Tax Nexus and Apportionment
Edward A. Zelinsky (Cardozo) has published Rethinking Tax Nexus and Apportionment, 28 Va. Tax Rev. 1 (2008). Here is the abstract: The dormant Commerce Clause concept of tax nexus is best understood as a rough, but serviceable, proxy for the...

POP QUIZ - FLORIDA APPORTIONMENT
BACKGROUND FACTS:Decedent dies, and his estate is subject to federal estate taxes. Part of his taxable estate assets pass under his Last Will and through his probate estate, and part of the assets consist of life insurance that passes outside of the probate estate...