Supreme Court of the United States · Official docket →
Aaron G. Filler v. Commissioner of Internal Revenue
Paid petition · United States Court of Appeals for the Ninth Circuit, No. 21-71080 · judgment July 13, 2022
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Question presented
When a State (herein California) knowingly intentionally and with malice aforethought seizes and commences producing goods clearly protected by a U.S. Patent – 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 – 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 §165(c)3? (i)
Counsel of record
For petitioner
Aaron Gershon Filler
Tensor Law P.C.
For respondent
Elizabeth B. Prelogar
Solicitor General
Case
Conference history
Distributed for 1 conference
Proceedings
- Mar 20 2023Petition DENIED.
- Mar 01 2023DISTRIBUTED for Conference of 3/17/2023.
- Feb 27 2023Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
- Dec 21 2022Petition for a writ of certiorari filed. (Response due March 23, 2023)