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UNIVERSITY OF PITTSBURGH, Plaintiff-Appellant, v. DAVID TOWNSEND; RONALD NUTT; CTI MOLECULAR IMAGING, INC.; CTI PET SYSTEMS, INC., Defendants-Appellees. |
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Appeal from the United States District Court
for the Eastern District of Tennessee at Knoxville.
No. 04-00291—C. Clifford Shirley, Jr., Magistrate Judge.
Argued: June 9, 2008
Decided and Filed: September 9, 2008
Before: BOGGS, Chief Judge; RYAN and COLE, Circuit Judges.
COLE, Circuit Judge. Plaintiff-Appellant University of Pittsburgh (“University”) brought suit against Defendants-Appellees David W. Townsend, Ronald Nutt, CTI Molecular Imaging, Inc. (“CTI”), and CTI PET Systems, Inc. (“CPS”) (collectively, “Defendants”), claiming that Defendants misappropriated the University’s rights and interests in a type of medical-scanning technology that the University alleges was collaboratively invented at its campus over a period of several years. The University’s complaint, as amended, asserts that Defendants, either individually or collectively, breached certain contracts, tortiously interfered with contractual relations, breached fiduciary duties, misappropriated or converted proprietary interests and rights, engaged in an unlawful conspiracy, committed fraud and misrepresentations, and were unjustly enriched by their actions. Defendants moved for summary judgment on the ground that the University’s claims were time-barred by the applicable statutes of limitations. In response, the University filed a motion for partial summary judgment. The district court granted summary judgment to Defendants and dismissed the complaint. On appeal, the University calls upon us to reverse the district court and hold that its claims were timely filed under the pertinent statutes of limitations. For the following reasons, we AFFIRM.
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BELLSOUTH TELECOMMUNICATIONS, INC., et al., Plaintiffs-Appellees, v. JOHN FARRIS, Secretary of the Finance and Administration Cabinet, Commonwealth of Kentucky, et al., Defendants-Appellants. |
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Appeal from the United States District Court
for the Eastern District of Kentucky at Frankfort.
Nos. 06-00039; 06-00016—Karen K. Caldwell, District Judge.
Argued: March 12, 2008
Decided and Filed: September 9, 2008
Before: DAUGHTREY and SUTTON, Circuit Judges; POLSTER, District Judge.
SUTTON, Circuit Judge. In 2005, Kentucky imposed a 1.3% tax on the gross revenues of telecommunications providers. Ky. Rev. Stat. Ann. § 136.616(1), (2)(b). In connection with the new tax, the legislature banned providers from “collect[ing] the tax directly” from consumers and from “separately stat[ing] the tax on the bill.” Id. § 136.616(3). The providers filed this lawsuit because they want to identify the new tax as a line item on all customer invoices to explain why they have raised prices, while the Commonwealth says that the new law prevents them from doing so.
No one disputes Kentucky’s authority to impose this tax, the providers’ responsibility to pay it or Kentucky’s authority to prevent providers from switching the legal incidence of taxation to their customers. And no one disputes the providers’ right to raise prices to account for this additional cost of doing business. The question is whether the Commonwealth may permit providers to raise prices but prohibit them from using their invoices to say why without running afoul of the “freedom of speech” protections of the First (and Fourteenth) Amendment. Whether the no-stating-the-tax provision is more akin to a price-advertising ban (governed by the commercial-speech doctrine) or to a ban on protesting a new tax in the forum most likely to get consumers’ attention (governed by the political-speech doctrine) need not detain us. For it fails to satisfy even the intermediate scrutiny that applies to restrictions on commercial speech. The district court having come to a similar conclusion, we affirm. To the extent the district court also meant to invalidate the provision that bars providers from collecting the tax directly from the consumer, a point not entirely clear from the decision, we reverse that portion of its decision, as this provision regulates conduct, not speech.