The Federal Circuit decided a suit brought by two taxpayers claiming that the tax assessments against are invalid and a patent infringement suit.
Bush v. US, No. 09-5008, involved taxpayers' consolidated tax refund suits claiming that the IRS failed to issue deficiency notices as required by law and thus, claiming that the tax assessments against them are invalid. Although the court agreed with the plaintiffs that the deficiency notices were required, it ultimately affirmed the Tax Court's dismissal of the claims as plaintiffs failed to establish that the failure to send the required notices was harmful.
HIF Bio, Inc. v. Yung Shin Pharms. Indus. Co., Ltd., No. 06-1522, involved a patent infringement case on remand from the Supreme Court's reversal of a decision that the Federal Circuit lacked appellate jurisdiction to review a district court's remand order based on its decision not to exercise supplemental jurisdiction. In reversing the remand order, the court held that the district court abused its discretion in remanding the plaintiffs' amended complaint to state court because of the remanded causes of action "arise under" 28 U.S.C. 1338(a), but the district court should have dismissed these causes of action for failure to state a claim for which relief can be granted.
- Full text of Bush v. US,
- Full text of HIF Bio, Inc. v. Yung Shin Pharms. Indus. Co., Ltd