Same thing went through my mind. Which company needs more time to finalize settlement with TPL/PTSC.

I do not know the legal cost for a company to continue all the way through trial and then an appeal. I believe the fact that many have settled adds validity to patent infringement. I would think the last 2 of the J's and their lawyer must be constantly weighing out the cost factor. If the cost of a settlement is low and close to the cost of an all out fight, logically you would figure they (J2) would save themselves and their client the time and headaches and settle. But I am not a lawyer and do not know how they think. J2 lawyers may actually enjoy the fight even though it would be better for their clients to settle.

Ron your thoughts would be appreciated.

Fut, which is more beneficial for a company a settlement versus a trial fees, as far as tax implications? 

TIA,

GLTA

Tom