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aallenlenth Archive

Don’t Write That Business Plan!

TweetShareSharePin0 SharesStop writing that business plan! You don’t need it. There are only two reasons to go through the hullabaloo of writing a business plan: To raise financing or to go on an ego trip. What else is there? Well, there are internal studies of all sorts, some with great diagrams and lots of verbiage.

Will there be Unintended Consequences from the Supreme Court Decision in eBay v. MercExchange?

TweetShareSharePin0 SharesAlthough receiving most publicity as a possible step in the path of patent reform, the eBay v. MercExchange case may have altered the landscape in obtaining permanent injunctions generally, and thus may have unintended and unforeseen consequences in other areas of the law. From the unanimous opinion (Thomas, J.) in eBay v. MercExchange, 126

Incarcerated Individual Subject to Delinquency Penalties Even Though Attorney Embezzled Funds and Failed To File His Tax Returns

TweetShareSharePin0 Shares We have often discussed the reach of the 1985 Supreme Court case United States v. Boyle. Section 6651(a)(1) and (2) impose delinquency penalties for failing to file a tax return or pay a tax unless the taxpayer can establish that the failure was due to reasonable cause and not willful neglect.  Boyle essentially stands for

Legal Significance of Digital Signatures

TweetShareSharePin0 SharesA cornerstone of United States contract law is the general application of the Statute of Frauds to contractual agreements. Emerging forms of electronic commerce and new types of contractual relationships have begun challenge the very idea of defining the four corners of a contract. Many obstacles concerning contractual relationships arise with the proliferation of
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