Web-based Spreadsheet Patent
Just found this patent (#6,988,241) filed by IBM back in 2000 and issued on Jan 17, 2006.
From the abstract:
A method and system that that allows a designer to create “spreadsheet” web pages, which can then be viewed and used by the designer and/or by other users. The described embodiments of the present invention allow people to collaborate and to share spreadsheets over the web. The described embodiment allows a user of the spreadsheet to email the spreadsheet to others and to embed the spreadsheet into web pages owned by the designer or by third parties.