Kristina M. Grasso, Esq. PLLC

If you believe that your invention may be protectable, then you should prepare a disclosure of the invention in written form. Your disclosure should indicate what your invention is, how it works, how it can be used, and how it is an improvement over known articles or methods. Preferably, your disclosure information should include one or more drawings of your invention, and your written description should also make reference to your drawings as appropriate.

Your disclosure should be signed and dated by you and witnessed by at least two individuals who are not coinventors.

An invention disclosure form is provided for your reference and use.

It is also recommended that you maintain a diary or laboratory notebook to keep track of the dates when you initially conceived your invention and the steps taken to reduce it to practice.

The best method of evaluating whether to proceed with a patent application is to conduct a patentability search.  You disclose your invention to me and then I will conduct the search. In conducting the search, all properly classified and filed U.S. and foreign patents which are pertinent to the invention are reviewed and copies are provided for your records. I then draft a patentability opinion letter indicating the scope of the patent protection which may be available for the invention.

The results of the search may help you to better define the invention or to identify alternative embodiments of the invention, and may help us to draft the text of the patent application and to draft claims in a way which would give the broadest possible protection to the invention.

Filing without a patentability search, though possible, is not recommended. The search is designed to give the best value for the money and includes U.S. and available foreign patent databases. 

An applicant is not required to conduct a search for conflicting marks prior to filing an application with the USPTO. Filing without a trademark search, though possible, is not recommended as there may identical or similar marks that may preclude use and registration of your desired trademark.

In determining whether there is a conflict between two marks, it must be ascertained whether a "likelihood of confusion" exists, that is, whether relevant consumers would be likely to associate the goods or services of one party with those of the other party as a result of the use of the marks at issue by both parties. The principal factors to be considered in reaching this decision are the similarity of the marks and the commercial relationship between the goods and services identified by the marks. To find a conflict, the marks need not be identical, and the goods and services do not have to be the same.

The search is designed to give the best value for the money and includes U.S. and available foreign trademark databases as well as available state databases, common law databases, and corresponding domain name availability. 

Before taking steps in reliance on the tax status of an expenditure you should obtain tax advice from a qualified tax advisor, such as a CPA or H&R Block. Here are some general comments to assist you in determining what questions to ask your tax advisor. Generally speaking, money spent to obtain a capital asset is deductible only through depreciation. Similarly, legal bills expended to acquire an asset with a limited life, such as a lease, are typically only deductible in the same manner as the underlying capital spending. Under the U.S. tax law, however, research and development expenses enjoy a tax preference in the sense that they can typically be expensed in the year in which the expense was incurred. Generally, the money spent to obtain patent protection for the inventions resulting from research and development is similarly deductible as an expensed cost in the year in which the bills were incurred. However, correct tax advice depends a great deal on the individual situation, so please consult your tax advisor about this subject, and do not rely upon these comments as tax advice.

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