Cosmetic and Beauty Products Manufacturing
This industry comprises establishments primarily engaged in preparing, blending, compounding, and packaging toilet preparations, such as perfumes, shaving preparations, hair preparations, face creams, lotions (including sunscreens), and other cosmetic preparations.
Courts Finds ‘Numerous’ Reasons to Exclude an Otherwise Qualified Expert
Court excludes an otherwise “supremely qualified” expert for flaws in his experience and his expert report, including accepting attorney-provided data without independent verification.
MDG International v. Australian Gold, Inc.
Court excludes an otherwise “supremely qualified” expert for flaws in his experience and his expert report, including accepting attorney-provided data without independent verification.
Fair Value Is Pro Rata Share of Sale Price in Arm's-Length Asset Sale
In this case of first impression under the Arizona dissenters' rights statute, the corporation appealed a trial court ruling accepting the dissenting shareholders' expert's conclusion of fair value over that of the corporation's expert.
Pro Finish USA, Ltd. v. Johnson
In this case of first impression under the Arizona dissenters' rights statute, the corporation appealed a trial court ruling accepting the dissenting shareholders' expert's conclusion of fai ...
29% Lack of Control, 6% Lack of Marketability Discount for a 49% Interest
This case is on a remand from the 9th Circuit Court of Appeals.
Estate of Mitchell v. Commissioner (III)
The Tax Court, reaching the same final valuation conclusion, again applied a 35% discount on remand.
9th Circuit Vacates and Remands Tax Court's Valuation in Mitchell
In this ongoing estate tax proceeding, the Estate of Paul Mitchell (Estate) appealed the U.S. Tax Court's decision allowing the Commissioner of the IRS to assess an additional $2,404,571 in federal estate taxes.
Estate of Mitchell v. Commissioner (II)
Estate claimed Tax Court erred by failing to provide a detailed explanation of the methodology used to calculate FMV, miscalculating the value, and failing to shift the burden of proof.
Patricia Holmes v. Sandra Kruger Lerner, et al.
The California Court of Appeal, 1st Appellate District, Division I, affirmed the jury's award of damages in this breach of oral partnership matter. The measure of damage in this action was one-half the value of the partnership on the date of the breach ...
Discounted Future Earnings Method Used to Value Startup Cosmetic Company
The California Court of Appeals, 1st Appellate District, Division I, affirmed the jury's award of damages in this breach of oral partnership matter.
Assessment of Damages Must Be Tied to the Facts of the Case
The U.S. Court of Appeals for the 1st Circuit dismissed Irvine's claim for lost profits under Puerto Rico's Distributor Act, Law 75, for Murad's breach of their exclusivity agreement.
Ileana Irvine, IRG Research Group, Inc. v. Murad Skin Research Labs, Inc.
The U.S. Court of Appeals for the First Circuit dismissed Irvine's claim for lost profits under Puerto Rico's Distributor Act, Law 75, for Murad's breach of their exclusivity agreement.
No Loss Suffered; No Monetary Damages Awarded
Action involves ownership and alleged infringement of the trademark Topiclear, in which plaintiff, Topiclear Beauty Products Inc. (TBPI), seeks a determination of damages following the liability phase of its case against the defendants.
Court Applies Discounts for Key Person and Pending Litigation in Estate Valuation
The issue is the fair market value of 1,226 shares of Paul Mitchell Systems common stock, constituting 49.04% of the shares outstanding, as of April 26, 1989, the date of Paul Mitchell's death.
Estate of Mitchell v. Commissioner (I)
The issue is the fair market value of 1,226 shares of Paul Mitchell Systems common stock, constituting 49.04% of the shares outstanding.
Aini v. Sun Taiyang
At issue is the ownership and alleged infringement of the trademark TOPICLEAR and the calculation of damages from this infringement.