So the whole "We have a list and we're not telling you" should tell you something. Don't you think that if Microsoft actually had some really foolproof patent, they'd just tell us and go, "nyaah, nyaah, nyaah!"?
Thomson, Iain (2007-05-16). Torvalds tells Microsoft to put up or shut up. Retrieved on 2016-01-18. Said about Microsoft's claim that the Linux kernel infringes upon 42 of their patents.
Torvalds tells Microsoft to put up or shut up - Personal Computer World