Tax Aspects of Litigation Finance

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Uniloc Gets Second Chance to Seal Licensing Documents

Daniel Weinger and Robert Sweeney of Mintz review the recent Federal Circuit decision in Uniloc USA, Inc. et al. v. Apple, Inc., where a 2-1 panel ruled that the district court had abused its discretion by refusing to seal certain patent-licensing documents provided by the plaintiffs. They warn that, going forward, patent owners who use litigation funding, and such litigation funders, should be mindful of the potential pitfalls surrounding communications between the patent owner and funder to ensure that appropriate trade secret protection is retained.

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