Opinions

This morning, the Federal Circuit released one precedential opinion, two nonprecedential opinions, and one nonprecedential order. The precedential opinion comes in a tax case appealed from the Court of Federal Claims. One of the nonprecedential opinions comes in a patent case appealed from the Patent Trial and Appeal Board, and the other comes in a veterans case appealed from the Court of Appeals for Veterans Claims. The order denies a petition for writ of mandamus to the Eastern District of Texas. Here are the introductions to the opinions and the order.

Dougherty Electric, Inc. v. United States (Precedential)

Dougherty Electric, Inc. (“DE”) sued the government in the U.S. Court of Federal Claims, seeking a refund of fraud penalties and interest it had paid to the IRS. The court dismissed DE’s complaint for lack of subject-matter jurisdiction upon concluding that DE had not timely filed a proper refund claim with the IRS before bringing suit. We affirm the dismissal in part, albeit for a different reason— namely, that DE failed to state a claim upon which relief can be granted. We otherwise vacate the dismissal and remand for further proceedings.

ASSA ABLOY AB v. CPC Patent Technologies Pty (Nonprecedential)

ASSA ABLOY AB (ASSA) appeals the final written decisions of the Patent Trial and Appeal Board (Board) ruling that ASSA failed to prove that the challenged claims1 of U.S. Patent No. 9,665,705 (’705 patent) and U.S. Patent No. 9,269,208 (’208 patent) are unpatentable under 35 U.S.C. § 103. ASSA ABLOY AB v. CPC Pat. Techs. Pty Ltd., No. IPR2022-01006, 2024 WL 3799645 (P.T.A.B. Aug. 13, 2024) (FWD); ASSA ABLOY AB v. CPC Pat. Techs. Pty Ltd., Nos. IPR2022-01045, IPR2022-01089, 2024 WL 3799652 (P.T.A.B. Aug. 13, 2024). Because ASSA has not shown that the Board’s claim construction is incorrect, or that the Board failed to address any of ASSA’s petitionedfor unpatentability grounds, we affirm.

Walker v. Collins (Nonprecedential)

Maurice Walker, appearing pro se, appeals the judgment of the United States Court of Appeals for Veterans Claims, which affirmed a determination by the Board of Veterans’ Appeals denying an earlier effective date for service-connected post-traumatic stress disorder. We dismiss the appeal for lack of jurisdiction.

In re Zoho Corp. (Nonprecedential Order)

Zoho Corp. Pvt., Ltd. petitions for a writ of mandamus directing the United States District Court for the Eastern District of Texas (EDTX) to vacate its order denying transfer and to transfer the case to the United States District Court for the Western District of Texas (WDTX). Knossos Global Systems LLC opposes. We deny the petition.