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implied abandonment

Patents. An inventor’s failure to take steps to protect an invention, such as by failing to claim the invention when disclosed in a patent application or by permitting an application to be abandoned, esp. by failing to file an answer to an office action within the time allowed. [Cases: Patents 107. C.J.S. Patents §§ 157–158.]

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sedition

sedition, n. 1. An agreement, communication, or other preliminary activity aimed at inciting treason or some lesser commotion against public authority. 2. Advocacy aimed at inciting or producing — and likely to incite or produce — imminent lawless action. • At common law, sedition included defaming a member of the royal family or the government.

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combination

combination. 1. An alliance of individuals or corporations working together to accomplish a common (usu. economic) goal. See COMBINATION IN RESTRAINT OF TRADE . 2. CONSPIRACY. 3. STRADDLE. 4. Patents. A union of old and new elements in an invention. • The term encompasses not only a combination of mechanical elements but also a combination

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algorithm

algorithm. Patents. A mathematical or logical process consisting of a series of steps, designed to solve a specific type of problem. • Algorithms were long considered abstract ideas and therefore unpatentable subject matter. But in 1998, the U.S. Court of Appeals for the Federal Circuit found valid a patent on financial software as “a practical

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body of a claim

body of a claim. Patents. The portion of a patent claim that defines the elements or steps of the invention. • The body of the claim follows the preamble and transition phrase. In a combination claim, the body of a claim sets forth the elements of a patentable combination. Cf. PREAMBLE(2); TRANSITION PHRASE.

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cohan rule

Cohan rule (koh-han).Tax. A former rule that a taxpayer may approximate travel and entertainment expenses when no records exist if the taxpayer has taken all possible steps to provide documentation. • Since 1962, travel and entertainment expenses have been only partly deductible and must be carefully documented, but courts may apply the Cohan reasoning to

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tracing

tracing, n. 1. The process of tracking property’s ownership or characteristics from the time of its origin to the present (tracing the vehicle’s history). • Parties in a divorce will be expected to trace the origins of property in existence at the time of marital dissolution in order to characterize each asset as separate or

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