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Fla. L. Rev. News

Fla. L. Rev. Forum

Calvin H. Johnson
Organizational Capital: A Comment to Professor Kahng
Response to Lily Kahng, Taxation of Intellectual Capital

In her article, Taxation of Intellectual Capital, Professor Lily Kahng has proposed to capitalize the costs of research and development, and worker training and amortize those costs over a tax life, provisionally set at five years. She would capitalize one half of the cost of advertising and top management compensation and similarly amortize the costs over five years. Professor Kahng cites the quip, attributed to Keynes, that “it is better to be imprecisely right than precisely wrong.” Read More.

Fla. L. Rev. Forum

Michael Risch
Nothing is Patentable
Response to Jeffrey Lefstin, Inventive Application: A History

It is a bedrock principle of patent law that abstract ideas and natural phenomena are not patentable. This idea is hardly controversial, because purely abstract and natural discoveries will not satisfy one of the explicit categories of patentable inventions: machines, methods, compositions of matter, or manufactures.1 Just above the bedrock, however, and controversy abounds when inventors claim the application of abstract ideas and laws of nature. Determining whether a simple application of an idea or phenomenon should be eligible for patenting is no easy task. Read More.

Environmental Law

Florida Constitutional Law