Mom & Pop v. Dot-Com: A Disparity in Taxation Based on How You Shop?

By: Jaime Klima With the extension of the Internet Tax Freedom Act, concern has resurfaced over whether and when shoppers will be forced to pay state sales taxes on purchases made over the Internet. In fact, consumers should be paying sales tax on all Internet purchases, though few actually do. This iBrief explores the current law on taxation of e-commerce purchases and argues that small modifications by state tax administrators will align the tax treatment of mom & pop stores and e-retailers. Download Full Article (PDF) Cite: 2002 Duke L. & Tech. Rev. 0028

Patentable Subject [Anti]matter

By: Kristoffer Leftwich The statements, “The laws of nature,” “the principles of nature,” “the fundamental truths,” etc., are not patentable, have been oft repeated but seldom understandingly used. They have led to misunderstanding and much confusion, not limited to members of the bar. In fact, the words… are all words of broad and also elastic meaning and are frequently used carelessly and without any attempt at refined distinctions. Download Full Article (PDF) Cite: 2002 Duke L. & Tech. Rev. 0027

Defining a New Ethical Standard for Human in Vitro Embryos in the Context of Stem Cell Research

By: Sina A. Muscati This iBrief discusses some of the social, ethical and legal considerations surrounding the use of unimplanted, in vitro embryos in stem cell research. It proposes that a new ethical standard be elucidated for these embryos. The iBrief gives an overview of two proposals for such a standard at opposite ends of the spectrum: treating the in vitro embryo as a legal person versus treating it as mere property. It argues against both approaches. The former can have undesirable social implications including undue interference with female reproductive autonomy, while the latter would objectify potential human life and reproductive potential. The iBrief proposes an intermediate approach that treats the embryo as a special entity. It warns against a model whereby the respect accorded to embryos is made dependent on the attainment of various qualitative or developmental criteria. The complexities surrounding human life, it argues, are too uncertain. What is certain is the embryo’s unique potential for human life, at any developmental stage. This, the iBrief proposes, should be the sole criterion for an embryo’s special status, a status that should be confined within constitutional limits. Download Full Article (PDF) Cite: 2002 Duke L. & Tech. Rev. 0026

Internet Service Provider Liability for Contributory Trademark Infringement After Gucci

By: Gregory C. Walsh [I]f a manufacturer or distributor intentionally induces another to infringe a trademark, or if it continues to supply its product to one whom it knows or has reason to know is engaging in trademark infringement, the manufacturer or distributor is contributorially responsible for any harm done as a result of the deceit. Download Full Article (PDF) Cite: 2002 Duke L. & Tech. Rev. 0025