News Category: case law analysis
01
/ April
2014
Orthoflex' expert witness ignores key testimony rule and crumbles
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts
Tags: damages evidence expert testimony lost profits
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts
Tags: damages evidence expert testimony lost profits
21
/ March
2014
Court condemns calculation report as indicator of company’s fair value
Posted in: BVWire News
Written by: Andy Dzamba
Categories: appraisal standards and regulations buy/sell agreement case law analysis
Tags: buy-sell agreement shareholder dispute valuation standards
Categories: appraisal standards and regulations buy/sell agreement case law analysis
Tags: buy-sell agreement shareholder dispute valuation standards
11
/ March
2014
In 'Richmond' Tax Court Opts for Net Asset Value Approach and Rejects 100% BICG Tax Discount—Why?
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)
04
/ March
2014
'Hill' divorce court confronts problematic excess earnings method and KPMG goodwill testimony
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis compensation expert testimony goodwill marital dissolution/divorce valuation experts
Tags: commercial goodwill divorce excess earnings fair market value (FMV) personal goodwill professional practice valuation
Categories: case law analysis compensation expert testimony goodwill marital dissolution/divorce valuation experts
Tags: commercial goodwill divorce excess earnings fair market value (FMV) personal goodwill professional practice valuation
25
/ February
2014
Appeals court rebuffs IRS in 'Loving' tax preparer litigation
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis federal taxation tax valuations
Categories: case law analysis federal taxation tax valuations
10
/ February
2014
In 'Surgem,' court says 'no!' to calculation report
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: buy/sell agreement case law analysis expert testimony valuation experts
Tags: calculation of value calculation report evidence expert testimony fair value
Categories: buy/sell agreement case law analysis expert testimony valuation experts
Tags: calculation of value calculation report evidence expert testimony fair value
28
/ January
2014
BVLaw update: Flawed valuation undercuts ResCap noteholders’ diminution in value claim
Posted in: BVWire News
Written by: Andy Dzamba
Categories: bankruptcy case law analysis global business valuation
Categories: bankruptcy case law analysis global business valuation
13
/ January
2014
In 'Manpower' district court overplayed gatekeeping role, says Seventh Circuit
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts
Tags: damages daubert financial expert testimony rule 702
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts
Tags: damages daubert financial expert testimony rule 702
19
/ November
2013
In 'Alexander' experts' cap rate differences have valuators talking
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony marital dissolution/divorce valuation experts
Tags: capitalization of net income capitalization rate divorce expert testimony valuation trends
Categories: case law analysis expert testimony marital dissolution/divorce valuation experts
Tags: capitalization of net income capitalization rate divorce expert testimony valuation trends
25
/ October
2013
The Innovation Act
Posted in: Intellectual Property News
Written by: Randy
Categories: case law analysis intellectual property legislation patents
Tags: IP monetization IP ownership IP valuation research legislation patent litigation patent monetization patent policy patent value policy
Categories: case law analysis intellectual property legislation patents
Tags: IP monetization IP ownership IP valuation research legislation patent litigation patent monetization patent policy patent value policy
23
/ October
2013
Harsh words from the court for Kodak shareholders’ underperforming experts
Posted in: Intellectual Property News
Written by: Randy
Categories: bankruptcy case law analysis intangibles intellectual property licensing patents
Tags: brand value commercial litigation daubert hearing expert witness IP valuation research IP value comparables & research licensing litigation patent value
Categories: bankruptcy case law analysis intangibles intellectual property licensing patents
Tags: brand value commercial litigation daubert hearing expert witness IP valuation research IP value comparables & research licensing litigation patent value
11
/ October
2013
Pre-patent-filing disclosure rules differ between US and Europe
Posted in: Intellectual Property News
Written by: Randy
Categories: case law analysis intellectual property patents
Tags: commercial litigation IP strategy IP valuation research patent infringement patent litigation patent value
Categories: case law analysis intellectual property patents
Tags: commercial litigation IP strategy IP valuation research patent infringement patent litigation patent value
10
/ October
2013
Proposed change of jurisdiction for patent cases
Posted in: Intellectual Property News
Written by: Randy
Categories: case law analysis intellectual property patents
Tags: patent litigation patent policy patent value policy
Categories: case law analysis intellectual property patents
Tags: patent litigation patent policy patent value policy
08
/ October
2013
Clarity of NPE Lodsys’ business plan revealed in suit with Kaspersky Labs
Posted in: Intellectual Property News
Written by: Randy
Categories: case law analysis intellectual property patents
Tags: case law analysis commercial litigation infringement lawsuit IP monetization IP strategy IP valuation research patent infringement patent litigation patent monetization patent value
Categories: case law analysis intellectual property patents
Tags: case law analysis commercial litigation infringement lawsuit IP monetization IP strategy IP valuation research patent infringement patent litigation patent monetization patent value
07
/ October
2013
District Court puts a royalty value on standards essential patents for wireless technology
Posted in: Intellectual Property News
Written by: Randy
Categories: case law analysis economic damages & lost profits intellectual property licensing patents reasonable royalty royalty
Tags: case law analysis commercial litigation damages infringement lawsuit IP monetization IP strategy IP valuation research IP value comparables & research licensing litigation patent litigation royalty rate
Categories: case law analysis economic damages & lost profits intellectual property licensing patents reasonable royalty royalty
Tags: case law analysis commercial litigation damages infringement lawsuit IP monetization IP strategy IP valuation research IP value comparables & research licensing litigation patent litigation royalty rate
01
/ October
2013
Federal Circuit reminds USPTO of proper procedures for preserving the rights of patent holders
Posted in: Intellectual Property News
Written by: Randy
Categories: case law analysis intellectual property patents
Tags: commercial litigation IP valuation research litigation patent litigation patent value united states patent and trademark office USPTO
Categories: case law analysis intellectual property patents
Tags: commercial litigation IP valuation research litigation patent litigation patent value united states patent and trademark office USPTO
Categories
- 409a valuations (13)
- appraisal standards and regulations (193)
- bankruptcy (66)
- business valuation accrediting organizations (85)
- business valuation certification (17)
- business valuation standards & regulations (22)
- buy/sell agreement (38)
- case law & expert testimony (2)
- case law analysis (444)
- commercial litigation (46)
- company-specific risk (40)
- compensation (20)
- contract (1)
- cost of capital (123)
- daubert (93)
- discount for lack of marketability (DLOM) (91)
- discount for minority interest (22)
- discounts & premiums (143)
- economic damages & lost profits (217)
- economic data for valuations (12)
- equity risk premia (39)
- ESOP valuations (41)
- estate and gift taxation (111)
- evidence (1)
- expert testimony (253)
- fair market value (FMV) (12)
- fair value for financial reporting (59)
- fair value proceeding (19)
- family law valuation (1)
- federal taxation (54)
- forensic accounting (8)
- fraud (1)
- global business valuation (95)
- going-concern value (14)
- goodwill (58)
- guideline public company method (30)
- healthcare (164)
- income approach (50)
- industry analysis (131)
- intangible property (1)
- intangibles (390)
- intellectual property (1095)
- intellectual property valuation (2)
- judicial dissolution (6)
- legislation (68)
- licensing (223)
- M&A valuations (30)
- management forecasts (16)
- marital dissolution/divorce (132)
- market approach (30)
- option price modeling (10)
- patents (467)
- practice management and growth (104)
- private company transaction data (52)
- public company comps (24)
- purchase price allocation (61)
- reasonable royalty (86)
- royalty (78)
- S corps (24)
- securities litigation (26)
- shareholder dissent/oppression (36)
- standards of value (5)
- statutory appraisal action (20)
- tax affecting (18)
- tax valuations (48)
- technology transfer (60)
- trade secrets (62)
- trademark (118)
- transfer pricing (21)
- valuation experts (123)
- valuation method (106)
- valuation methods & approaches (9)
- valuation of minority interests (7)
- valuation profession news (227)
- valuation report (1)