The Russian Patent Office refused registration of the trade mark In God We Trust, which was filed by a Russian company for goods in class 16 (paper and paper products) and services in class 37 (insurance, financial activities and related services). The applicant did not agree with the rejection of the Patent Office and appealed the official action. The Court then cancelled the decision of the Patent Office. In its turn the Patent Office filed a complaint against the decision of the lower court to the Court of Appeal, which cancelled the decision of the court of first instance based on the following arguments.