TAX PROBLEMS & DEBT

 PATENT & TAX ADVANTAGE  

LIBRARY  LINKS

ABOUT CURT DISCLAIMERS  OVERVIEW SURVIVAL

APPOINTMENT HOME

PATENT-TM PRICING TAX & DEBT PRICING PLEASE EMAIL ME



Curtis L. Harrington

High Tech Patent & Tax Law Practitioner

P.O. Box No. 91719, Long Beach, CA 90809-1719

Phone (562) 594-9784; (562) 594-4414 Facsimilie


High Technology Patent / Intellectual Property Law & Taxation

PATENTAX   http://www.patentax.com
curt@patentax.com 
Full Bio (pdf)  
Short Bio   (pdf)  (jpg)

Education:
B.S. Chemistry - Auburn University (1974)
M. S. Electrical Engineering - California State University Long Beach (1990) (Thesis)
M.S. Chemical Engineering - Georgia Institute of Technology
(with Multidisciplinary Program in Computer Engineering Certificate) (1977)
J.D. - University of Houston School of Law (1983)
M.B.A. - University of Oklahoma (1985)
LL.M. - Taxation - University of San Diego School of Law (1997)

Languages:
Japanese Language Proficiency Examination, Approved by Japan Foundation, Level 4;  Kanji Proficiency Exam of the Japan Kanji Aptitude Testing Foundation, passed Level 7, recognized by the Japan Ministry of Education, mastery of 640 kanji; some technical Russian reading ability.

Licensed to Practice:
Supreme Courts of California, Arizona, Texas and Nevada
U.S. Supreme Court
U.S. Court of Appeals for the Federal, Fifth and Ninth Circuits
U.S. District Court, Central District of California
U.S. Tax Court
U.S. Patent and Trademark Office
Internal Revenue Service
FCC Commercial & Amateur Radio Licenses
Internal Revenue Service Special Enrollment
California Department of Real Estate - Broker

Los Angeles County CA EMT-Basic
Certified by State Bar of California Board of Legal Specialization: Taxation
Previously A Tax Specialization Continuing Education Provider #15203

Prosecution Experience:
Prepared and prosecuted more than 100 patents, in the electrical & chemical technologies; specialty areas include optics, fiber optics, electromagnetics, cryogenics, natural gas processing and computers, as well as extensive trademark and copyright preparation and prosecution. Representative patents include: Chemical: 4,957,634; 4,851,077; Electrical: 4,876,892; 4,833,351; 4,837,525; Mechanical: 4,879,895; 4,906,199; and Optical: 4,919,512; 4,898,468. Personal patent No. 6,286,238.

Patent Appeals:
Serial No.          Patent No.     Appeal Filed   
        08/045,987        (N/A-Won)(Applicant died before Decision)
08/455,900        5,878,448         1/21/1997
09/678,635        6,863,111         9/12/2002
09/541,188        6,732,475         10/18/2002
09/861,397        6,758,257         1/5/2004
09/903,315        (N/A-Lost)        5/30/2003
10/165,805        7,351,244         9/7/2006
10/423,674        7,748,164         8/30/2007
29/057,491        D407,995         12/15/1997
29/080,055        D449,947         8/24/1999

Litigation Experience:
Associate counsel in patent matters, and litigation in state court pertaining to trade secrets; Judge pro tem, Long Beach Municipal Court; Superior Court Mediation program, Long Beach; Attorney-Client fee Dispute Arbitrator, Long Beach Bar Association; Patent Panel, American Arbitration Association.

Teaching Experience:
Former Adjunct Law Professor, Golden Gate University School of Law, LL.M. Taxation Program - Teaching Tax, including Intellectual Property Taxation. Georgia Institute of Technology - previously taught heat and mass transfer laboratories, and analog and digital computer laboratory. Intellectual Property & Taxation Seminars at various locations.

Publications and Articles:
Scattering and Transmission Matrices for the Fabry Parot Interferometer -MSEE Thesis, California State University, Long Beach; "In Filing Your Patent Application...Completeness Counts," Mechanical Engineering, Vol 114, No. 3, (March 1992), The Daily Journal, Vol. 104, No. 242 (Friday, Dec. 6, 1991)p. 7; "Patent Protection May Extend to Software After All," (Patentability of Computer Programs Using Algorithms Broadened) Mechanical Engineering, Vol 114, No. 4, (April 1992), The Daily Journal, Vol. 105, No. 19 (Tuesday, Jan. 28, 1992)p. 7; The Vermont Inventor's Association Newsletter, Vol. 1, No. 3 (August 1994) "To Retain Rights, Patent Holders Must Act Swiftly," (A Delay In Filing Patent Suit Can Destroy Rights), Mechanical Engineering, Vol 114, No. 7, (July 1992), The Daily Journal, Vol. 105, No. 104 (Friday, May 29, 1992)p. 7; "Computer Program Patentability Revisited," Motion, Vol. 9, No. 6 (November/December 1993), The Reporter, Vol. 72, No. 53 (Friday, July 21, 1993), Spread Spectrum Scene, Vol. 2, No. 3 (June-July, 1993) p. 18; "Marking of Patented Articles Important to Damage Recovery," Motion, Vol. 10, No. 1 (January/February 1994), The Reporter, Vol. 73, No. 12 (Friday, February 11, 1994), News & Review, Vol 8, No. 2 (February, 1994), Midnight Engineering, Volume 5, No. 5 (September/October, 1994); The Vermont Inventor's Association Newsletter, Vol. 1, No. 2 (July 1994) "A Design Must Not Be Judged As A Concept," The Reporter, Vol. 73, No. 15 (Tuesday, February 22, 1994), Mechanical Engineering, Vol 116, No. 7, (July 1994), Midnight Engineering, Volume 5, No. 5 (September/October, 1994), Craftmaster News, Vol. 12, No. 11 (November 1994) p.28; "Blind Submission of Copyright Works Provides Little Protection for Authors," The Reporter, Vol. 73, No. 22 (Friday, March 18, 1994), The Daily Journal, Vol. 100, No. 104 (Tuesday, May 31, 1994)p.5; "How Much Should A Patent Application Cost?," The Reporter, Vol. 73, No. 29 (Tuesday, April 12, 1994), The Orange County Lawyer Vol. 36, No. 6 (June 1994) p.12, Spread Spectrum Scene, Vol. 3, No. 1 (April-May, 1994) p. 6, Communications, Vol. 31, No. 5 (April-May, 1994) p. 42, Microwaves & RF, Vol. 33, No. 2A (March-April, 1994) p. 32, Inventor's Digest, Vol. X, No. 5 (Sep.-Oct, 1994) p. 12, Motion, Vol. 10, No. 5 (September/October 1994); The Vermont Inventor's Association Newsletter, Vol. 1, No. 1 (June 1994); "Recent Spread Spectrum Patents," Spread Spectrum Scene, Vol. 2, No. 9 (March, 1994) p. 8; "What to Expect In Applying for a Federal Trademark," The Reporter, Vol. 73, No. 54 (Friday, July 8, 1994), Restaurateur of Orange County, Vol. 2, No. 79 (September, 1994)p.4, Communications, Vol. 31, No. 10 (October 1994) p. 44, Motion, Vol. 10, No. 6 (November/December 1994), Design News, (June 26, 1995) p.162; "Pog Insanity," The Reporter, Vol. 73, No. 69 (Tuesday, August 30, 1994), The Orange County Lawyer Vol. 36, No. 11 (November 1994) p.10; "Computer Program Patentability Update," The Reporter, Vol. 73, Nos. 82 and 83 (Friday, October 14 and Tuesday October 18, 1994), Spread Spectrum Scene, Vol. 3, No. 3 (August-September, 1994) p. 5, Mechanical Engineering, Vol 117, No. 3, (March 1995) p.100; Motion, Vol. 11, No. 2 (March/April 1995) p.29, Design News, (June 12, 1995) p.188; "IRS to be Allowed to Charge 'User Fees'," The Reporter, Vol. 73, No. 86 (Friday, October 28, 1994), Motion, Vol. 11, No. 1 (January/February 1995) p. 35, Orange County Business Journal, "The IRS Master" Vol. 18, No. 24 (June 12-18, 1995); "GATT Forces Strategy Change for Inventors," The Reporter, Vol. 73, No. 101 (Tuesday, December 20, 1994), Biomedical Market Newsletter, Vol. 4, No 12 (December 1994) p.14, Inventor's Digest, Vol. XI, No. 2 (Mar.- Apr, 1995) p.6; Motion, Vol. 11, No. 1 (January/February 1995) p.36; Midnight Engineering, Volume 6, No. 1 (January/February, 1995) Design News, (February 6, 1995) p.122, Mechanical Engineering, Vol 117, No. 3, (March 1995) p.99, Ceramic Industry, Vol 144, No. 3 (March 1995),News & Review, Vol 9, No. 6 (June, 1995), Spread Spectrum Scene, Vol. 4, No. 1 (Spring 1995) p.6, The Orange County Lawyer Vol. 37, No. 9 (September 1995) p.10; "Rohrabacher to Rescue Patent Term with H.R. 359" The Reporter, Vol. 74, No. 18 (Friday, March 3, 1995); Motion, Vol. 11, No. 2 (March/April 1995) p.32; Trade Winds' Industry Weekly No. 1004 (March 27-April 2, 1995) p.13; "Reviving the Freedom to Save" Motion, Vol. 11, No. 3 (May/June 1995), p.6; "Technology Venture Structuring Should Spread Opportunities", The Daily Journal, Vol. 108, No. 192 (Monday, Oct. 9, 1995)p. 5, The Law Works, Vol. 2, No. 10 (Oct. 1995), p.34, The Reporter, Vol. 74, No. 75 (Friday, Sep. 22, 1995), The Orange County Lawyer Vol. 38, No. 2 (February 1996) p.16,. ;"Federal Trademark Registration for Single Location Restaurants"; "Are You Getting the Best Value in Your Patent Application?"; "Budgeting For A Utility Patent", Midnight Engineering, Volume 7, No. 1 (January/February, 1996); "Invention 'Developers' May Be In Trouble" Motion, Vol. 12, No. 1 (January/February 1996),p.6; and "Do You Really Need A Patent Search?" The Reporter, Vol. 76, No. 59 (Tuesday, July 22, 1997), U.S. Tech (Sep 1997), Inventor's Digest, Vol. XIV, No. 1 (Jan/Feb, 1998) p., The Daily Journal, Vol. 111, No. 11 [Search Light] (Friday, Jan. 16, 1998),p. 7, Hydrocarbon Processing, Vol 77, No. 9 (Sep 1998),p.163;"Technical Correction Helps Inventors" The Daily Journal, Vol. 111, No. 40 [Discovery Tax] (Monday, March 2,1998), p.7, U.S. Tech (Mar 1998). "Prop 226-A Small Step Toward Tax Fairness" The Reporter, Vol. 77, No. 27 (Tuesday, April 7, 1998), The Daily Journal, Vol. 111, No. 57 [Dues Portion for Political Purposes Is an Unfair Bonus For Labor] (Wednesday, March 25,1998), The Orange County Register [Prop.226: A thorn in union’s political hide] (Wed, April 1, 1998); "Critical New Product Development" Mechanical Engineering Magazine August 2009 web exclusive, and Controlled Environments Magazine (Feb, 2010); "IRS Caves on Equitable Innocent Spouse Rules," The Reporter, Vol. 92, No. 60 (Friday, July 29, 2011); "Searching v. Installing v. Tracking," The Reporter, Vol. 92, No. 63 (Tuesday, August 9, 2011); "Personal Liability for Sales Tax - The Basics," The Reporter, Vol. 92, No. 66 (Tuesday, August 16, 2011);
"Nonprofit Liability," The Reporter, Vol. 92, No. 74 (Friday, September 16, 2011); "Independent Contractor Controversy, Uglier Than Ever," The Reporter, Vol. 93, Nos. 7 & 8 (Tuesday and Friday, January 24 & 27, 2012); "Don't Let Another Long Beach Nonprofit Become Revoked," The Reporter, Vol. 93, No. 38 (Friday, May 11, 2012); Attorney-Client and Attorney Work Product Privileges: How To Protect Them And Not to Lose Them, CDCBA Newsletter Volume 7, Issue 13: January 2015

Memberships:

Current Member:
State bars of California, Texas, Arizona & Nevada; Texas Bar College (2018-Present) & Fellow, National Tax Practice Institute.

Past Member:
Member (2006-2011) & Chair (2010-11) of the Taxation Advisory Committee of the California State Bar Board of Legal Specialization;
Member (2011-2016) & Chair (2014-15) of the California State Bar Board of Legal Specialization;
Southern California Bankruptcy Inn of Court (2011-2012);

Central District Consumer Bankruptcy Attorneys Association (2011-2023)

Long Beach Bar Assn. (Bd. of Governors, 1994-95);
Orange County Bar Association, Taxation Section, (Co-Chair Technology Law Section 1996);
National & CA Society of Enrolled Agents (Orange Co. Chapter President
2003-2004); Registered Parliamentarian - National Association of Parliamentarians;
Business Management Committee of SEMA member (1997-98);
CA Bar: CEB committee of (1999-2000);
Taxation Section Executive Committee (2002-2005);
Income & Other Tax subcommittee (Chair 2000-2002); Special Master, California State Bar Association for Search Warrants under Penal Code 1524 (2001-2002).

Pro Bono Activities:
Public Counsel (610 South Ardmore Avenue, Los Angeles, CA 90005) Bankruptcy Help Desk & Clinic
Public Law Center (601 W Civic Center Dr. Santa Ana, CA 92701) Bankruptcy Help Desk

Legal Experience:
7/2006 – Present; Harrington & Harrington, Long Beach;
High Tech Patent & Tax Law Practitioner: Continue to advise and work with clients on intellectual property and taxation matters, prepare high technology patent, trademark and copyright applications and legal research. Assist clients in setting up a technology business to take advantage of tax provisions. Technical areas include electronics, optics, microwave, chemical and mechanical.

3/1996-6/2006: Curtis L. Harrington & Associates, Long Beach;
High Tech Patent Attorney & Intellectual Property & Taxation  Attorney: Advise and work with clients on intellectual property and taxation matters, prepare high technology patent, trademark and copyright applications and legal research. Assist clients in setting up a technology business to take advantage of tax provisions. Technical areas include electronics, optics, microwave, chemical and mechanical.

8/1991-2/1996 Hawes & Fischer, Newport Beach; 
of Counsel: Served as the firms high technology Counsel in addition to IP matters.

1990-1991 Harness, Dickey & Pierce, Newport Beach;
Associate Attorney:Local counsel for patent and trademark litigation matters, prepare patentability opinions, perform legal research and prepare patent applications.

1987-1990 McDonnell Douglas, Long Beach;
Senior Intellectual Property Attorney: Evaluate, write and prosecute patent docket. Patent cases include the chemical and electronic arts, especially fiber optics.

1986-1987 The Garrett Corporation, Los Angeles;
Patent Attorney: Draft and prosecute patent applications, patent law research. Patents drafted in capacitive sensor, current leak detector, controls, logic/power isolation circuitry, power generation system, & heat exchange arts.

1985 Bernard Reiter P.C., Houston;
Patent Attorney: Prepared motions for patent litigation, & petition for reexamination. Researched law and technology and prepared legal memoranda.

1983-1984 Private Practice, Houston;
Attorney: Private practice of law including civil and criminal matters. Suits on account, trademark applications, partnership agreements, wills.

1982-1983 DODGE & BUSH, Houston;
Law Clerk: Investigated and analyzed the latest oil tool design and drilling technology. Research related to patent, trademark, and copyright infringement. Technical literature searches.

ENGINEER


1985-1986 Grace Petroleum, Oklahoma City;
Manager of Gas Plants: Report to the VP of Oil & Gas Contracts.  Responsibility for profit/loss for all gas plant systems. Analyzed and drafted Oil & Gas and NGL purchasing and processing contracts.  In charge of the design, construction and economic analysis for all new gas treating plants. Approval authority for plant operating invoices and subordinates' expense accounts.  Supervised plant engineer and plant personnel.

1984-1985 C.E.Randall, Houston;
Project/Process/Advisor: Custom designed small cryogenic natural gas liquids plants. Design criteria included cost of gas volume shrinkage, cost of shrinkage BTU, availability and cost of power, environmental constraints, return on investment, availability of liquid transport, composition of the gas stream, contaminants removal, sales gas requirements, and climatic conditions.

1981-1982 SUPERIOR OIL, Houston;
Process Engineer: Formulated process changes for cryogenic natural gas liquids separation plants. The process changes maximized plant profitability despite unfavorable price conditions generally. Recovered $500 THOUSAND DOLLARS which would have been lost by recovering propane and ethane. Revised the basic engineering contractor agreement to better identify the rights and duties of contracting parties.

1977-1980 ARAMCO, Saudi Arabia:

Project Engineer,(77-78): Supervised emergency engineering design measures during the April gas oil separating plant disaster. Directed the revision of engineering plant drawings.  Reconfigured plant fuel gas pressure and supply configuration.


Planning Engineer
,(78-79): Wrote computer program to generate a 20 year complete gas energy projection under variable process and crude oil production for Eastern Province. The projection eliminated six man months and the projection could be generated in an hour


Budget Coordinator,(79-80): Formulated cost and progress reports on spending for the 1979-86 ($23 Billion), and 1980-87 ($18 Billion) 7 year capital operating budgets. Directed Engineering Study Program & generated cost reports on projects.


Meetup Program Interest List
Technology Event Planning Event Planners Technology Startups New Technology Criminal Justice Litigation Tax Deed Sales Information Nonprofit 501 (c) (3) tax exemption Tax Questions Continuing Education Accreditation Membership Marketing Membership Activities Board Membership Parliamentary procedure Parliamentary Procedures Applying to Grad School Study Group Russian Music red light cameras Buddhist Thought Russians Study Japanese Movies Russian Movies DUI Attorneys Traffic Tickets Inn of Court Court Reporters Real Estate Appraisers Commercial Real Estate Appraisal Eliminate Debt Defer Taxes and Invest SOA Preliminary Exams Convicted Criminal Kanji Russian Language Classes Russian Culture Japanese Language Study Group Japanese Films Amateur Radio Survivalism Emergency Preparedness Non Profit Organizations Nonprofit Marketing Food Storage for Emergencies Nonprofit Technology Nonprofit Seizures Parole and Probation Business tax Conspiracy Product Design Credit Repair Ham Radio Change unfair sentencing laws in Ohio Internet Startups 2 Meter Ham Radio Operators Promoting Liberty Flat Tax Licensed Amateur Radio Operators Trademark statistical programming Space Exploration Personal Finance Improvement & Get Out of Debt Mathematics Inventor Inventors Group inventors help Invention Chemistry Copyright Electrical Engineering Mass Transit Inventors and Product Developers Data Analysis and Modeling Data Management Big Data Analytics Data Big Data Bayesian Probability Probability Theory Discrete Mathematics Information Wrongful Convictions Failure to appear-bench warrant Nonprofit Communications What inventions are protected under patents? Scientific Computing Protecting Your Inventions Publishing Contracts Independent Contractors Contractors Antennas Electromagnetic Radiation Scalar waves Distilling Optometry Fiber Optic Cabling Wire Wrapping Wireless Sensor Networks Wireless Communications Wireless Microcontroler and Electronics Designers Electronics Kinetic Rate Reactions Real-Time Physics Particles Engines Mechanical Engineering Physics Quantum Physics Math Quantum Computing Inventors just getting started Relativity quantum mechanics Sensor Physics Optics eDiscovery E-Discovery Discovery Criminal Check Procedure Parlamentari Studying for IRS Tax Exam Bankruptcy Canada American Founding Fathers College Football Evidence-Based Reasoning Forensic Medicine Consumer Fraud Tax Reform Intellectual Property Liberty and Freedom Predictive Analytics Licensing Your Ideas and Product Protecting My Invention Rails Commercial Instrumentation Lighting Design Astrophysics Nuclear Safety Nuclear Energy Patents and Copyrights for your Business Understanding patent rights Patent Amateur and Ham Radio Japanese Language Proficiency Test USD basketball Auburn Georgia Tech University of Houston Statistics and data analysis Data Visualization Smaller Government Lower Taxes 4th Amendment INNOCENCE PROJECT Referral Marketing Misdemeanor Felony How to deal with IRS Problems Auditing Audit defense Statistical Consulting Supreme Court Watch Credit after Bankruptcy Bankruptcy Recovery Bankruptcy Statistical Computing Taxes Tax Adventure Urban Exploration Fitness Museum Hiking Business Strategy Cashflow Real Estate Foreclosures Entrepreneur Networking Law & Technology Lean Startup Startup Businesses Data Mining R Project for Statistical Computing R Users Group Startup Incubation and Entrepreneurship Mentors Small Business Owner Canadian Politics Particle Physics Thermodynamics and Gravity Cryogenics Bayesian Statistics Applied Statistics Russian Language Japanese Language Software Development Business Referral Networking Building An Effective Referral Network How Do You Do You Generate Your Business Referrals Women's Business Networking Watching Movies Women Small Business Owners Professional Development Quality Assurance Testing Tools Software QA and Testing Programming Professional Networking Small Business Owners Entrepreneurship Small Business Networking

------------------------

---------------------------------------------------------------------------------------------------------------------------------

BACK OF BUSINESS CARD

Communication Disclaimer:
Use of e-mail & telephone involves risk of message interception by third parties (such as the government), and contacting me by a method you choose carries this risk. Your mode of communication is my notice that you waive the risk of interception by that mode and by such contact you consent to return contact in the same manner. If you have ANYTHING that is sensitive to convey to me, it should be given in a face-to-face meeting. No attorney-client relationship exists in the absence of (1) a signed fee contract and (2) remission of an agreed-upon retainer. Absent such, I am not engaged by you as an attorney, nor is any other member of my law firm.

Legal  & Contents Disclaimer:
Some consider these pages to be a form of advertisement, These pages do not contain Legal Advice, Use of Information on this site does not create an attorney-client relationship, Everything on this site is for educational and learning purposes only, There will never be any guarantee of future results. #PATENTAX  #patentax.com

---------------------------------------------------------------------------------------------------------------------------------

Curt Harrington's  Quotes and Important Historical Figures


Copyright (C) 1996-2024 Harrington & Harrington ~ All Rights Reserved