This morning the Federal Circuit issued one precedential opinion in a tax case and one nonprecedential order in a patent case. Here is the introduction to the opinion and the text of the order.

Walby v. United States (Precedential)

Sharon M. Walby (“Walby”) filed this action in the Court of Federal Claims (“Claims Court”) on June 13, 2019, seeking a refund of federal income taxes withheld from her wages for the years 2014, 2016, 2017, and 2018. The Claims Court dismissed Walby’s complaint sua sponte for failure to state a claim upon which relief can be granted, and, additionally, with respect to the 2014 taxes, for lack of subject matter jurisdiction. Walby v. United States, 144 Fed. Cl. 1, 11 (2019). Walby appeals and the government moves for sanctions. For the reasons explained below, we affirm the Claims Court’s decision and deny the government’s motion for sanctions.

Bedgear, LLC v. Fredman Bros. Furniture Co. (Nonprecedential)

Bedgear, LLC petitions the court for panel rehearing on the basis that it raised an Appointments Clause challenge in its opening brief. In view of this court’s decision in Arthrex, Inc. v. Smith & Nephew, Inc., 941 F.3d 1320 (Fed. Cir. 2019), and this court’s precedential order denying the petitions for rehearing in Arthrex, Inc. v. Smith & Nephew, Inc., 953 F.3d 760 (Fed. Cir. 2020),


1) Bedgear LLC’s petition for panel rehearing is granted.

2) The court’s decision affirming the decision of the Patent Trial and Appeal Board is vacated.

3) The Patent Trial and Appeal Board’s decision in No. IPR2017-00524 is vacated and the case is remanded to the Board for proceedings consistent with this court’s decisions in Arthrex.