And while acknowledging the losses on these bets, many firms still argue that they are ahead for the year so far.

The firm is arguing that it did not directly employ Smith as he secured work for its companies through an employment agency or subcontractor.

The firm argued unsuccessfully that shredding during this presubpoena period was lawful.

If any speculation took place, the firm argues in its court papers, it is the state that is liable.

Still, the firm argues that Teachers Management's use of a central cash account to handle multiple entities is a common real estate technique.

The firm successfully argued that a software-based mathematical method used in monitoring a patient's heart was patentable subject matter.

In both cases, however, the firms argued that they had chosen their course of action to permit the orderly sale of assets.

Although the law was not in place at the time of the events, the firm argues that Congress intended it to apply retroactively.

Other firms, however, most notably Price Waterhouse & Company, have argued that the notes are not interest.

Though the investments collectively exceeded that amount, the firm argued that the contract's language allowed this to take place.