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   Federal Courts - Federal Circuit Court of Appeals - February 23, 2007

  
Desert Extrusion Corp. v. K2, Inc., 06-1031, 06-1059, UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT, February 23, 2007, Decided , February 23, 2007, Filed
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Guardian Indus. Corp. v. United States, 2006-5058, UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT, February 23, 2007, Decided
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Overview: A domestic corporation whose subsidiary controlled a foreign company was entitled to a foreign tax credit under I.R.C. § 901(b)(1) for foreign taxes paid by the foreign company on behalf of its foreign subsidiaries, since the foreign company was solely liable for the subsidiaries' taxes under foreign law concerning consolidated entities.

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HIF Bio, Inc. v. Yung Shin Pharm. Indus. Co., 2006-1522, 2006-1568, UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT, February 23, 2007, Decided , February 23, 2007, Filed
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Hakim v. Cannon Avent Group, PLC, 05-1398, UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT, February 23, 2007, Decided
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Overview: Judgment of noninfringement was affirmed as defendants' accused drinking cup had valve with flexible diaphragm having central opening, but opening was not slit that opened and closed, but simply hole in diaphragm. District court correctly ruled word "opening" was not correctly construed to eliminate sealing mechanism provided by slitted diaphragm.

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Isr. Bio-Engineering Project v. Amgen, Inc., 2006-1218, UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT, February 23, 2007, Decided , February 23, 2007, Filed
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Medimmune, Inc. v. Centocor, Inc., 2004-1499, UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT, February 23, 2007, Decided , February 23, 2007, Filed
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