Starting a Tech Company: Should I rename and reuse my existing C-Corp, or form a new one? I have a delaware-based C-Corp formed some years ago, still in good standing, that I used to create a tech startup (never raised any funding, or generated any revenue) which I have put on hold for now. I'm starting a new tech-startup; should I form a new C-Corp, or should I rename the old C-Corp used for my previous company, and use that for the new company? I didn't file for my R&amp;D tax credits, but I can get some still (you can file 3 years in retrospect for the expenses I incurred), because we had expenses. Also the Qualified Small Business Stock (QSBS) favors companies that have been around for more than 5 years when they are sold. So that's why I'm thinking of re-using an old C-corp rather than forming a new one. Thanks, bye!
Better to start fresh. From an investor's perspective, an old C-corp inherently leaves open questions over whether there are any skeletons in the closet and the dollar cost and effort involved is trivial.
It does mean that you cannot reuse any parts of the source code, even small simple ones. You would have to rebuild the code from scratch. There is a significant chance that the code would be "substantially similar" to the code that you were hired to build, also that if anybody else were to write a bubble sort or 24-to-am/pm conversion routine, it would look the same, where even variable names (which should describe function) are the same or very similar. In case of an infringement lawsuit, you would have to defend yourself by showing that there are only a few ways to code a given function. Copyright protects only the "expression", not the abstract idea. A linked list is an idea, which can't be protected by copyright; same with recursion, pointers, stacks, object-oriented programming... Anything that involves copy and paste is infringement. If you re-read the copyrighted code and then try to reconstruct it, you probably crossed the infringement line. If you remember the problems and solutions and accidentally write somewhat similar code, that is probably on the safe side. From the perspective of the programmer not wanting to always reinvent the wheel, it would be most useful to make a distinction in the contract between "the essentials of the customer's program" versus "incidental utility work". The difficulty will arise in saying specifically what is essential vs. incidental. For instance, I know that if I were to hire you to develop a speech-recognition system, low-level audio-acquisition and encoding would not be essential to my purpose, whereas DSP parsing routines would be the center of my interest. The programmer would then want to retain recycling rights to all non-essential code.
On what grounds would you sue? Contract Well, I think that you would struggle to find the necessary elements (see What is a contract and what is required for them to be valid?) In particular, you would struggle to prove that there was intention to create legal relations on their part and possibly on yours. Are you able to identify in your "back &amp; forth" a clear, unequivocal offer and acceptance? Without knowing the details of the "back &amp; forth": I was hoping that someone at $organization might be willing to write an article explaining what you do, the history of the organization and how it works appears on the face of it to be a request for a gift; not an offer to treat. Promissory Estoppel If you don't have a contract then it is possible (IMO unlikely) that they induced you by your actions to commit resources (your time in writing) in anticipation of a reward (them publishing what you wrote). To be estopped they would have to have known that you were writing the article in the expectation that it would have your organisation's name in it, that they did not intend for that to happen and that they allowed you to invest those resources notwithstanding. If you can prove all of that then you can require them to do what they promised. The big difficulty I see in this is did you tell them that a) you were writing the article, b) it would have your name in it and c) you expected it to be published in that form. Copyright If they publish the work or a derivative work without your permission you can sue for breach of copyright. As it stands, they probably have an implied licence to publish and you would need to explicitly revoke that. Options There are two reasons to go to court: Money Principle If you are going to court for money then this is at best a risky investment and at worst a gamble: balance your risk and reward carefully. If you are going to court for a principle then I simultaneously admire your principles and think you're an idiot. Make a deal Explain that the reason that you wrote the article was a) to support their fine publication and the fantastic work it does (even if you don't) and b) to garner good publicity for your organisation. You understand and admire their strong editorial stance (especially if you don't) but the article involved a considerable amount of work and could they see their way clear to give you a significant discount (~80%) on a full page ad facing the article.
It depends on the state. In some states the Secretary of State holds the records for business entities and in others, such as Arizona, it's an organization known as the Arizona Corporation Commission. Regardless of the state's organization that keeps the information, one of the pieces of information you will find when you look at a company's records is the "registered agent", "resident agent" or "statutory agent." The agent, whether a person or a representative corporation, must be located within the state where business is conducted. That agent is who or what gets served with papers for a lawsuit. Here's a good explanation at legalzoom. A personal example that may help: I am an owner in a business that does business in Louisiana and Arizona. Our LLC is registered in Louisiana and is registered as a "foreign corporation" in Arizona. However, we are required to have a registered agent in each state. We pay a company to act as our registered agent in each state and the registered agent has a physical address in each state in which we are registered. If someone wants to sue my company then they can look up the name of my company in either state and will find my registered agent along with the registered agent's physical address. Service to the registered agent counts as service to my company. The agent will forward to me any service which is made to them. EDIT: if you don't known the name of the entity, i.e., the name on the door of the business does not represent the name of the company, then you need to find the "doing business as," or DBA record of the company. I don't know what state you're in but all the states in which I've done business maintain a "Doing Business As" system that can be searched. I guess it's possible that you're in a state that doesn't maintain DBA filings or require them. Typically, you can search either way - search by owner or search by the DBA name. Some states, such as Arizona, record DBA names at the county level. I've seen some states allow searching by address also.
Usually I would think one answer to a question is enough. But since your edits have transformed a reasonable procedural question into what appears to be a rant about unfairness of the sort which any bankruptcy court has heard hundreds of times before, I will give another piece of advice: Focus on one thing at a time. The judge at the hearing of the application will be deciding (if your question is accurate) the single point whether a house should be sold. The submission "There is an application to annul the bankruptcy to be heard on XXX; if it succeeds this application is a waste of money and if it fails there will still be time for this application before the time limit, so you should adjourn till YYY" is a reasonable one that he will take into account. Saying "The bankruptcy order should never have been made; it was a mistake by my accountants and HMRC, and a High Court Judge joined in the conspiracy" will get you precisely nowhere. Even if the judge believed you rather than the written evidence, it has no bearing on the point he is being asked to decide. More generally; besides casting your arguments into proper shape, there is another good reason to consult a professional, namely that he can tell you when to give up. The courts are bound by laws and regulations; however unfair you may think the result, at some point it is necessary to accept the reality rather than wasting time and money making points that the law cares nothing about. (And no, I see no point discussing this further in comments. This answer can be upvoted if you think it helpful or downvoted if you think it "not useful"; it isn't something to argue against.)
File as a partnership for the return for the calendar year of her death. File on Schedule C as a sole proprietorship in subsequent years. Generally there is nothing to formally terminate. Unless there are licenses to do business involved, no formal notification of change of entity type is necessary. Since a partnership is a pass-through business, the tax characteristics from year to year carry automatically through your individual returns (just one return with no ambiguities if you filed jointly as widows and widowers are allowed to file a final joint return after the death of their spouse).
B and C have a contract with A In return for paying 3 months rent, B and C will remove A from the lease. This has all the required elements to be a contract. B and C have fulfilled their obligations and A hasn’t. B &amp; C could sue A for damages. They would need to prove that there was such an agreement and that they agreement was a legally binding contract. Is this agreement written down? Was it witnessed by impartial third parties? What evidence of this agreement do you actually have? If A says they agreed to X, yet B &amp; C say they agreed to Y: what evidence exists to show who is right and who is wrong? Failing to fulfill the obligations of a contract is not fraud. For there to be fraud, B &amp; C would have to prove that A never intended to comply by the terms of the agreement. Given that the terms of the agreement are somewhat ambiguous, this would be very difficult. This seems to be more of a case where [Hanlon's Razor]: &quot;Never attribute to malice that which is adequately explained by stupidity.&quot; That is, A's actions are more likely to be the result of a misunderstanding (by A, or B &amp; C, or both) than a deliberate plan of deception. The landlord is not involved - they removed A from the lease at the request of A, B &amp; C; they’ve done what they’re required to do.
If the details of your implementation are not disclosed by the previous patent, and more generally, if they are novel and non-obvious in light of the entire body of prior art (including the previous patent), then you could obtain a patent whose claims are limited to implementations that include (some of) those details. That said, your patent would not exclude the coverage of the previous patent—it is possible for something to be covered by the claims of multiple patents, even patents with different owners. If your implementation is a method that includes every step of a claim of the previous patent, then performing your implementation would still infringe that patent (regardless of the existence of your own patent or patent application). Analogously, if it is a device that includes all of the elements of a claim of the previous patent, it would infringe. Of course, the other patent may not be valid, and so you could seek to invalidate it if desired (but this can involve lengthy &amp; expensive legal proceedings).