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Tax practitioners tell BNA the Supreme Court's unanimous ruling in Bilski v. Kappos—holding that the Federal Circuit's “machine-or-transformation” test is only a useful tool for courts to address whether process claims are patentable—fails to address concerns that have been raised about the patentability of tax strategies. Writing for the court, Justice Kennedy finds the test to be “a useful tool and important clue or investigative tool” for determining whether process claims are directed to statutory subject matter under Section 101 of the Patent Act.
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