JD Supra

Substance Over Form(ulation)

In a landmark unanimous decision, the Full Court of the Federal Court of Australia in Otsuka Pharmaceutical Co Ltd v Sun Pharma ANZ Pty Ltd [2025] FCAFC 161 (Otsuka FC) held that patent claims ...
Law

Substance over Form and Sham Arguments Rebuffed: 'Perrigo Co. v. United States'

Substance over Form and Sham Arguments Rebuffed: 'Perrigo Co. v. United States' The article discusses a recent District Court decision regarding the application of substance over form and other “tax ...
Forbes

Sweepstakes Casinos Face Long Legal Odds To Survive ‘Substance-Over-Form’ Court Scrutiny

LONDON - JULY 27: An online Casino's website is pictured on the internet on July 27, 2004 in London. (Photo iillustration by Graeme Robertson/Getty Images) Unlike licensed iGaming, online sweepstakes ...
Law

Substance Over Form: Yellowstone Capital LLC and the Growing Recharacterization of Merchant Cash Advances

Substance Over Form: Yellowstone Capital LLC and the Growing Recharacterization of Merchant Cash Advances The MCA industry is not disappearing, but it is operating in an environment of increasingly ...
JD Supra

Choosing Substance Over Form: New Jersey Supreme Court Declares That Non-Disclosure Clauses Masquerading as Non-Disparagement Provisions Are Banned

Since certain amendments in 2019, it has been widely recognized that Section 10:5-12.8 of New Jersey’s Law Against Discrimination (N.J.S.A. 10:5-12.8) prohibits non-disclosure provisions in employment ...