Georgia-Pacific Gives Experts ‘Multitudinous’ Leeway in Rate Analysis
Federal district court finds “multitudinous” Georgia-Pacific factors allow for flexibility and permissible degree of imprecision in expert’s royalty rate analysis.
Ergotron, Inc. v. Rubbermaid Commercial Products, LLC
Federal district court finds “multitudinous” Georgia-Pacific factors allow for flexibility and permissible degree of imprecision in expert’s royalty rate analysis.
Wall v. Commissioner
The issue was the fair market value of 9,380 shares of the company's nonvoting common stock, which the majority shareholder gifted into trusts.
Tax Court Criticizes Experts' Application of Market Approach and Income Approach
This was a gift tax valuation case in which the sole issue for decision was the fair market value of 9,380 shares of the company's nonvoting common stock, which the majority shareholder gifted into trusts for the benefit of his children.