From September 2009 to September 2010, Google’s share of the U.S. mobile phone OS market has risen a staggering 18.9 percent, going from 2.5 percent to 21.4 percent, while Microsoft has seen its share of the mobile OS market decline from 19 to 10 percent. Although such a loss in market share suggests that Microsoft’s lawsuit against Motorola, alleging that several of Motorola’s Android based phones violate Microsoft patents, is in direct response to the pummeling Microsoft has taken at the hands of Google. It is more likely that Microsoft is signaling to its current partners the consequence of abandoning the Window Phone 7 platform. [More]

The Creating Small Business Jobs Act of 2010, Pub. L. No. 111-240, 124 Stat. 2504 (Title II, H.R. 5297) became law on September 27, 2010. The Joint Committee on Taxation (Committee) estimates that the tax provisions will provide $56 billion in relief to small businesses in 2011. However, the act's actual value is questionable. This article will analyze the potential effects of the legislation. [More]