BLUETOOTH SIG INC. v. U.S.

No. 08-35312.

611 F.3d 617 (2010)

BLUETOOTH SIG INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed July 8, 2010.


Attorney(s) appearing for the Case

K. Lee Marshall, Bryan Cave LLP, Saint Louis, MO, argued the cause for plaintiff-appellant and filed the briefs. Mary Gassmann Reichert, Thomas C. Walsh, and B. Derek Rose, Bryan Cave LLP, Saint Louis, MO, were on the briefs.

Bridget M. Rowan, Tax Division, Dep't of Justice, Washington, DC, argued the cause for the defendant-appellee and filed the brief. Kenneth L. Greene, Tax Division, Dep't of Justice, Washington, DC, was on the brief.

Before ROBERT R. BEEZER, DIARMUID F. O'SCANNLAIN, and ANDREW J. KLEINFELD, Circuit Judges.


O'SCANNLAIN, Circuit Judge:

We must decide whether an association which owns and markets a wireless networking protocol and trademark is entitled to exemption from federal income tax as a business league.

I

A

Bluetooth is a technological specification that allows for two-way wireless data transmission using radio frequencies between multiple electronic devices over short distances (typically less than thirty feet). In less technical (and...

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