HOUBIGANT, INC.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Harper & Row v. Nation Enters., 471 U.S. 539 (U.S. 1985)
  …ntial with respect to the infringing work. As Judge Learned Hand cogently remarked, “no plagiarist can excuse the wrong by showing how much of his work he did not pirate.” Sheldon v. Metro-Goldwyn Pictures Corp., 81 F. 2d 49, 56 (CA2), cert. denied, 298 U. S. 669 (1936). Conversely, the fact that a substantial portion of the infringing work was copied verbatim is evidence of the qualitative value of the copied material, both to the originator and to the plagiarist who seeks to profit from marketing someone e…
• Atari, Inc. v. N. Am. Philips Consumer Elecs. Corp., 672 F.2d 607 (7th Cir. 1982)
  …protected work and an accused work will not preclude a finding of infringement” where the works are substantially similar in other respects. Durham, 630 F. 2d at 913; see Sheldon v. Metro-Goldwyn Pictures Corp., 81 F. 2d 49 (2d Cir.), cert. denied, 298 U.S. 669, 56 S.Ct. 835, 80 L.Ed. 1392 (1936). Exact reproduction or near identity is not necessary to establish infringement. “[A]n infringement ... includes also the various modes in which the matter of any work may be adopted, imitated, transferred, or r…
• Magavern v. United States, 550 F.2d 797 (2d Cir. 1977)
  …ble against the interest of a sole beneficiary of a trust for support, see Restatement § 157(d); cf. In re Rosenberg, 269 N.Y. 247, 199 N.E. 206 (1935) (federal tax lien enforceable against beneficiary’s interest in spendthrift trust), cert. denied, 298 U.S. 669, 56 S.Ct. 834, 80 L.Ed. 1392 (1936), this rule does not apply when, as here, there are several beneficiaries with inseparable interests, see Herzog v. Commissioner of Internal Revenue, 116 F. 2d 591, 594 (2d Cir. 1941) (A. Hand, J.). The problem of…