Buyer’s Projections Used to Value Asset From Seller’s Perspective

Business Valuation UpdateVol. 15 No. 1
Legal and Court Case Update
January 2009
6794 Patent Owners and Lessors
533110 Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)
contract

Nano-Proprietary Inc. v. Canon
2008 WL 2854816 (5th Cir.)
July 25, 2008
US
Federal Court
5th Circuit
Court of Appeals
James Koch (plaintiff)
Benavides

Summary

In assessing value of lost patent license from the seller’s perspective, an expert may not rely on the buyer’s internal, confidential sales projections.

See Also

Nano-Proprietary Inc. v. Canon

In assessing value of lost patent license from the seller’s perspective, an expert may not rely on the buyer’s internal, confidential sales projections.