Two historians who lost a plagiarism case against "The Da Vinci Code" author Dan Brown launched an appeal on Tuesday to have the verdict overturned.

Michael Baigent and Richard Leigh, who wrote "The Holy Blood and the Holy Grail" which they say Brown copied, were at London's High Court to hear the opening of the appeal.

Their lawyer, Jonathan Rayner James, will argue that the original judge was wrong to dismiss the idea of a "central theme" in the historians' research which he says was used extensively in six chapters of "The Da Vinci Code."

"The ... judge 'rejected' the central theme because, inter alia, it was not the substantial part of HBHG (The Holy Blood and the Holy Grail)," he said in a printed summary of his argument to be presented in court.

"This approach is incorrect; it does not have to be the substantial part of HBHG ...

"Was there enough of an expenditure of skill and labor to warrant copyright protection? The appellants submit that there was."

Brown, who was called as a witness during the original case last year, is not expected to be present for the appeal.

Judge Peter Smith ruled in April that the central themes were too general or abstract to be protected by copyright.

Brown said at the time that novelists must be allowed to draw from historical works without fear of being sued.

"The Da Vinci Code" is one of the most successful novels of all time, selling more than 40 million copies worldwide and being turned into a major Hollywood movie. It is published in Britain by Random House, as is "The Holy Blood."

The appeal is likely to focus on legal argument, and lack the original case's colorful and often heated debate about the Merovingian monarchy, the knights Templar and Jesus' bloodline.

Both "The Da Vinci Code" and "The Holy Blood and the Holy Grail" raise the possibility that Jesus had a child by Mary Magdalene, that she fled to France after the Crucifixion and that Christ's bloodline survives to this day.

They also associate Magdalene with the Holy Grail.

As in the case last year, the appeal will also focus on Brown's wife Blythe, who emerged as a key contributor to "The Da Vinci Code" through research and ideas.

"In this case, Mrs. Brown knew that she was exclusively using HBHG for that subject matter comprising the Langdon/Teabing lectures," Rayner James said, referring to the six chapters around which the case centers.

"She took a 'short cut' through the research and investigation and simply lifted the material from HBHG."

The appeal is expected to wind up on Friday. The judgment is likely to be delivered in written form at a later date.

The Supreme Court on Tuesday blocked the widow of a man who died in a Texas jail from pursuing a $5 million jury verdict.

The court without comment declined to consider the appeal of Jessie Dorado, whose husband died in an El Paso jail after being denied medication to control seizures. Eduardo Miranda, a Mexican national, was a physician who was arrested in 1997 on a two-year-old drunk driving charge. He died 74 hours later.

Miranda lived legally in El Paso, but practiced medicine in Juarez, Mexico.

His family invoked a federal civil rights law authorizing suits against state and local government officials who violate a person's constitutional rights. A jury awarded Dorado $5 million after deciding that the jail's doctor knew of Miranda's medical needs and failed to minister to him.

A Texas appeals court threw out the verdict. The court said the jail doctor had not acted with deliberate indifference. The appeals court also said Miranda's lawyers presented little evidence that the jail doctor set policy at the facility, a threshold plaintiffs often must cross in civil rights lawsuits against government officials.

The Gibbons Del Deo Dolan Griffinger & Vecchione law firm said Monday it will now simply be known as Gibbons.

The move will take place next month and include the launch of a new logo. The 210-lawyer firm has been moving outside its base of Newark, N.J. It entered the Philadelphia market in May 2005 when it brought in former U.S Attorney David Marston as a partner. Seven months later, it acquired 25-lawyer litigation boutique Hecker Brown Sherry & Johnson in Philadelphia.

Firm officials said analyzing the name and brand began with research by a marketing specialist who interviewed clients, peers, alumni and lawyers.

"In these interviews, we found one resounding theme -- our clients, our peers and our own attorneys call us by the name Gibbons," Managing Partner Patrick C. Dunican Jr. said. "When the most important people to your business call you by one name, it is the logical next step to use that name in all communications to leverage the equity in that name to create a consistent message and increased brand awareness."

Shortening the name follows the trend for law firms and corporate America to brand the name most often referred to in both external and internal communications. It also pays tribute to standard bearer, John J. Gibbons, who returned to the firm in 1990 after serving as chief judge of the 3rd U.S. Circuit Court of Appeals, which includes Pennsylvania, New Jersey and Delaware.

http://www.gibbonslaw.com/

WASHINGTON -- The Internal Revenue Service has acknowledged the certification by Nissan North America, Inc., that its 2007 Nissan Altima Hybrid vehicle meets the requirements of the Alternative Motor Vehicle Credit as a qualified hybrid motor vehicle.

The credit amount for the hybrid vehicle certification of the 2007 Nissan Altima Hybrid is $2,350.

Consumers seeking the credit may want to buy early since the full credit is only available for a limited time. Taxpayers may claim the full amount of the allowable credit up to the end of the first calendar quarter after the quarter in which the manufacturer records its sale of the 60,000^th vehicle. For the second and third calendar quarters after the quarter in which the 60,000^th vehicle is sold, taxpayers may claim 50 percent of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25 percent of the credit. No credit is allowed after the fifth quarter.

WASHINGTON — Taxpayers may file their 2006 tax returns electronically beginning today as the Internal Revenue Service opens the e-file program following a record-setting year.

“E-file is fastest, safest and most accurate way to file a tax return,” said IRS Commissioner Mark W. Everson. “People will get their refunds faster through e-file. E-file greatly reduces the chances for making an error compared to filing a paper 1040.”

Taxpayers who use IRS e-file and who choose direct deposit can receive their refund in half the time. Also, tax return information is protected through encryption, and an e-filed tax return is far more accurate than a paper return. Taxpayers receive an acknowledgement within 48 hours that the IRS accepted the return.

IRS e-file surpassed a record in 2006 when more than 73 million tax returns, almost 54 percent of all returns, were filed electronically.

IRS e-file allows taxpayers to file their return and pay later should they owe taxes, and it allows taxpayers to file both the federal and most state returns at the same time. The IRS began the e-file program in 1986 as a pilot project in three cities: Cincinnati, Phoenix and Raleigh-Durham, N.C. That year, there were 25,000 tax returns filed electronically. The e-file program expanded nationwide in 1990 and 4.2 million tax returns were filed. IRS e-file has undergone tremendous growth each year.

Taxpayers may use IRS e-file through their tax preparer, over-the-counter software or Internet programs. The IRS does not charge for e-file, but some tax preparers and software manufactures may charge a fee.

IRS Free File, a partnership between the IRS and some software manufacturers, will offer free tax preparation and e-filing for taxpayers with an Adjusted Gross Income of $52,000 or less. This AGI accounts for 70 percent of all taxpayers or 95 million taxpayers. This year the program features an agreement by private sector partners to remove Refund Anticipation Loans (RALs) as well as other ancillary offerings from the program. Free File will be available later this month.

Feb. 3 Start Date for Extenders Provisions

The IRS plans a Feb. 3 start date for processing tax returns that claim key tax provisions enacted in December. Both paper and electronic returns will not be processed if submitted before Feb. 3. Tax returns filed on paper will be accepted but will not be processed until after IRS processing systems are updated on Feb. 3.

The IRS also noted that it will begin processing both e-file and paper tax returns that include claims for key “extender” provisions, including deductions for state and local sales taxes, higher education tuition and fees, and educator expenses on Feb. 3. Any other tax returns for individuals that do not claim an extender provision can be filed as normal this month.

Tax returns filed on paper with these extender provisions will be accepted but will not be processed until after IRS processing systems are updated on Feb. 3.

The IRS emphasized that using IRS e-file is the most accurate to file any return and the quickest way for taxpayers to receive their refunds. Tax software will be updated so taxpayers can easily claim the extender provisions.