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Buckelew Farm, LLC v. Comm’r

This case involved a noncash charitable contribution deduction claimed in 2013. The IRS disallowed the deduction the petitioner, Buckelew Farm LLC, claimed for its grant to the Southeast Regional Land Conservancy Inc. 

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Court Concludes Plaintiff Cannot Satisfy Three-Part New York Lost Profits Test

Court says plaintiff fails New York test for lost profits; plaintiff lacks coherent damages theory and, by its own admission, is unable to do more than speculate about future profitability; expert calculation represents “the sort of conjecture the reasonable certainty standard prohibits.”

MY Imagination v. M.Z. Berger & Co. (I)

Court says plaintiff fails New York test for lost profits; plaintiff lacks coherent damages theory and, by its own admission, is unable to do more than speculate about future profitability; expert calculation represents “the sort of conjecture the reasonable certainty standard prohibits.”

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