Taylor v. Henry Vogt Machine Co.

How later courts describe this case

• “in the context of an assignment of a patent, they can agree verbally until the cows come home, and that patent isn’t assigned until there’s a writing”
• defendants established limited partnerships to purchase patents at inflated prices and sold partnership shares to investors representing that portion of partnership losses would be deductible; no first amendment protection
• failure of district court to affirma tively state reasons for enhanced sentence required appellate court to vacate the sentence and remand for new sentencing
• “In the context of an assignment of a patent, [the parties] can agree verbally until the cows come home, and that patent isn’t assigned until there’s a writing.”
• defendant helped create and manage illegal tax shelters