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County of Maricopa v. Office Depot Inc.

In denying defendant’s pretrial motion to exclude plaintiff’s expert testimony under Daubert and Rule 37, which specifies sanctions for failure to make disclosures or cooperate in discovery, court finds note-containing version of expert report is a draft not subject to discovery under Rule 26.

Expert Report Containing Notes Qualifies as Draft Not Subject to Discovery

In denying defendant’s pretrial motion to exclude plaintiff’s expert testimony under Daubert and Rule 37, which specifies sanctions for failure to make disclosures or cooperate in discovery, court finds note-containing version of expert report is a draft not subject to discovery under Rule 26.

Court Favors Lost Profits Over Lost Value Damages for Surviving Business

In business tort case, court says damages to compensate plaintiff for loss of goodwill should take the form of lost profits, not total loss of value damages, where defendant employees were not subject to noncompetes and plaintiff was not completely destro ...

Court Favors Lost Profits Over Lost Value Damages for Surviving Business

In business tort case, court says damages to compensate plaintiff for loss of goodwill should take the form of lost profits, not total loss of value damages, where defendant employees were not subject to noncompetes and plaintiff was not completely destro ...

Mifflinburg Telegraph, Inc. v. Criswell, Inc.

In business tort case, court says damages to compensate plaintiff for loss of goodwill should take the form of lost profits, not total loss of value damages, where defendant employees were not subject to noncompetes and plaintiff was not completely destro ...

Prohibition Against Expert’s Legal Opinions Not Absolute

Court considers Daubert challenges against three of the defendants’ damages experts in this trade secrets suit, striking their legal conclusions but keeping most of their testimony regarding unjust enrichment and reasonable royalty damages as it relates t ...

Hallmark Cards, Inc. v. Monitor Clipper Partners, LLC

Court considers Daubert challenges against three of the defendants’ damages experts in this trade secrets suit, striking their legal conclusions but keeping most of their testimony regarding unjust enrichment and reasonable royalty damages as it relates t ...

Divorce Court Favors ‘Minimal Use’ of Discounts in FMV

Divorce court disallows minority discounts in valuation of husband’s 10% interest in printing company and his 33% interest in real estate holding company.

Drumheller v. Drumheller

Divorce court disallows minority discounts in valuation of husband’s 10% interest in printing company and his 33% interest in real estate holding company.

Lost Business Case Can’t Rise Above Bad Owner, Bad Financials, Bad Facts

Proof of lost business value can’t overcome lack of credible owner, lack of credible financials, and lack of credible analysis.

Imaging International v. Hell Graphic Systems, Inc.

Proof of lost business value can’t overcome lack of credible owner, lack of credible financials, and lack of credible analysis.

Higher Business Value Does Not Conflict With Owner’s High Earnings

Divorce court finds that a high business valuation does not conflict with finding high owner income.

Sander v. Sander

Divorce court finds that a high business valuation does not conflict with finding high owner income.

Forecasts of Performance May Be Used to Determine Damages

One issue in this breach of contract case was the amount of damages that arose after the defendants failed to comply with several material provisions of a contract for the sale of defendants’ business.

Inadequate Records of Declining Business Lethal to Claim

In this marital dissolution, husband's income was based on profits from the business owned by his father.

Nip v. Checkpoint Systems, Inc.

One issue in this breach of contract case was the amount of damages that arose after the defendants failed to comply with several material provisions of a contract for the sale of defendants' business, AW Printing, to Checkpoint.

Law v. Law

In this marital dissolution, husband’s income was based on profits from the business owned by his father.

Estate of Hall v. Commissioner

At issue is the value for estate tax purposes of decedent's equity interest in Hallmark Cards, Inc.

Uncorroborated Debt Not Offset Against Nonoperating Asset

The issue in this case was the value of Zip Sort Inc. shares gifted by taxpayer to his children.

Polack v. Commissioner (II)

Earnings for the relevant valuation date determined after the valuation deemed irrelevant because a "prospective buyer could not have known" at that time ...

Tax Court Accepts IRS Projections of Value Added Refund Income and Capital Expenditures

The issue in this case was the valuation of taxpayer Polack's gift of 1,040,000 shares of Zip Sort Inc. (ZSI) stock that he gifted to his children on Dec. 31, 1992 (260,000 of his nonvoting stock to each of his four children).

Polack v. Commissioner (I)

The issue in this case was the valuation of taxpayer Polack's gift of 1,040,000 shares of Zip Sort, Inc. (ZSI) stock that he gifted to his children.

Appellate court deems trial court's judgment sound

Wife appealed a judgment from the trial court ordering equitable distribution of the parties' marital property.

Lawson v. Lawson

Issue was whether the trial court erred by finding that the increased value of the husband's separate property interest in two corporations was passive and not a marital asset.

In re the Marriage of Bausano

At issue is the valuation of husband's copy machine refurbishing, sale and service business.

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