@view2 - Thanks for an excellent answer! I'm trying to figure out whether domains in my own domain-selling business are assets or inventory (see my similar question). I looked through the Panavision International, L.P. v. Toeppen case you mentioned, but the principal arguments there are specifically about cybersquatting. Would you be able to point to the precise language in that opinion (or anywhere else) that distinguishes when domain names should be considered assets vs. inventory?
