Ex Parte 6202052 et al - Page 14



                Appeal 2007-0712                                                                              
                Application 90/006,713                                                                        
                Examiner (Final Rejection 38-40 and Answer 32-33).                                            
                      27.  The Examiner rejected dependent claims 11-13 based on Beamer                       
                and further supported by “It’s W-2 Time” as applied in the anticipation                       
                rejection and also based on Meadows and “Electronic Tax Payment Through                       
                TAXLINK Discussed in IRS Procedure.”  (Final Rejection 40-42 and                              
                Answer 33-35).                                                                                
                      D.   Principles of Law                                                                  
                                            35 U.S.C. § 112, ¶ 1                                              
                      Adequate written description means that, in the Specification, the                      
                applicant must “convey with reasonable clarity to those skilled in the art                    
                that, as of the filing date sought, he or she was in possession of the [claimed]              
                invention.”  Vas-Cath, Inc. v. Mahurkar, 935 F.2d 1555, 1563-64, 19                           
                USPQ2d 1111, 1117 (Fed. Cir. 1991).  The written description requirement                      
                is separate and distinct from the enablement requirement.  Id.                                
                                            35 U.S.C. § 112, ¶ 2                                              
                      A claim is indefinite if, when read in light of the Specification, it does              
                not reasonably apprize those skilled in the art of the scope of the invention.                
                Amgen Inc. v. Hoechst Marion Roussel, Inc., 314 F.3d 1313, 1342, 65                           
                USPQ2d 1385, 1406 (Fed. Cir. 2003).  Specifically, if the scope of the                        
                invention sought to be patented cannot be determined from the language of                     
                the claims, the Specification or the teachings of the prior art with a                        
                reasonable degree of certainty, a rejection of the claims under 35 U.S.C.                     
                § 112, second paragraph is appropriate.  In re Wiggins, 488 F.2d 538, 541,                    
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