Legal Opinion

Sunbeam Products, Inc. v. Wing Shing Products (BVI) Ltd. (In re AI Realty Marketing of New York, Inc.)

United States Bankruptcy Court, S.D. New York

Decided February 13, 2004No. Bankruptcy No. 01-40252(AJG); Adversary No. 01-02439(AJG)Published

1Opinion of the Court

DECISION AND ORDER REGARDING RESEARCH AND DEVELOPMENT COSTS AND TAXES

ARTHUR J. GONZALEZ, Bankruptcy Judge.

I. INTRODUCTION

Before the Court is a motion brought in the above-captioned adversary proceeding by Sunbeam Products, Inc. for clarification and/or reconsideration of the Court’s June 3, 2003 memorandum decision, after trial, regarding the ownership and infringement of U.S. Patent No. D348,585 (the “June 3rd Decision”), Sunbeam Products, Inc. v. Wing Shing Products (BVI) Ltd. (In re AI Realty Marketing of New York, Inc.), 293 B.R. 586 (Bankr.S.D.N.Y.2003), concerning the recovery of…

2Cases cited4 opinions

  1. Nike, Inc. v. Wal-Mart Stores, Inc. And Hawe Yue, Inc.Court of Appeals for the Federal Circuit · 1998
  2. In Design v. K-Mart Apparel Corp.Court of Appeals for the Second Circuit · 1994
  3. MacBeth-evans Glass Co. v. L. E. Smith Glass Co.Court of Appeals for the Third Circuit · 1927
  4. Sunbeam Products, Inc. v. Wing Shing Products (BVI) Ltd. (In Re AI Realty Marketing of New York, Inc.)United States Bankruptcy Court, S.D. New York · 2003

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