Today the Federal Circuit issued a modified and reissued nonprecedential opinion in a tax case, a nonprecedential opinion in a patent case, and a nonprecedential order granting a join motion to voluntarily dismiss appeals. Here are the introductions to the opinion and order.

Peretz v. United States (Nonprecedential)

In 2000, Meir Peretz bought stock in Microsoft and Intel worth about $1.8 million. In 2005, after he sold much of that stock (at a loss), his brokerage firm, which executed the sale, withheld from him some of the proceeds and paid the withheld money to the Internal Revenue Service (IRS). Mr. Peretz applied to the IRS for a refund of those amounts, alleging that he did not owe a tax on the sale because the shares were sold at a loss. But the IRS denied the refund.

Mr. Peretz then filed the present action in the U.S. Court of Federal Claims (Claims Court), seeking both a refund and damages for alleged IRS misconduct. The court entered judgment dismissing the action on June 1, 2020, for lack of subject matter jurisdiction. Peretz v. United States, 148 Fed. Cl. 586, 613 (2020); Appx. 36. Then, 29 days after the entry of final judgment, Mr. Peretz filed a motion for reconsideration and a motion for leave to file an amended complaint. The Claims Court denied both motions in December 2020. Peretz v. United States, 151 Fed. Cl. 465, 477 (2020). Mr. Peretz now appeals.

We dismiss in part and affirm in part. We hold that we lack jurisdiction over the appeal of the June 2020 final judgment (and interlocutory rulings that merged into it) because Mr. Peretz did not file a timely notice of appeal from that judgment, and we therefore dismiss his appeal of that judgment. We hold that we have jurisdiction over the appeal of the December 2020 order denying the post-judgment motions, but we affirm that order because, we conclude, the Claims Court did not abuse its discretion in denying the motions.

Nichia Corp. v. Document Security Systems, Inc. (Nonprecedential)

Document Security Systems owns U.S. Patent No. 7,524,087, directed to light emitting diode display panels. Nichia Corporation petitioned for inter partes review of claims 1–19. The Patent Trial and Appeal Board determined Nichia proved claims 1 and 6–8 unpatentable but did not prove claims 2–5 and 9–19 unpatentable. Both parties appeal. We affirm the Board’s findings as to all claims except claims 15–19. We reverse on claim 15 and remand for further proceedings regarding dependent claims 16–19.

Apple Inc. v. Yu (Nonprecedential Order)

Upon consideration of the parties’ joint motion to voluntarily dismiss these appeals pursuant to Federal Rule of Appellate Procedure 42(b),


(1) The motion is granted to the extent that the appeals are withdrawn.

(2) The parties shall bear their own costs.