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Medtronic, Inc. v. Commissioner (II)

8th Circuit says Tax Court failed to do the required comparability analysis between selected uncontrolled license arrangement and contested intercompany licenses, making it impossible to say whether CUT was the best method for calculating arm’s-length royalty rates in transfer pricing case.

High Court Dissent Rebukes Chancery’s Analysis in Option Valuation Case

In medical company valuation case, high court affirms award to option holders based on deference owed to trial court’s findings of historical fact; dissent says Chancery’s dismissal ...

8th Circuit Validates Employment Contract and Damages Related to Breach

Appeals court affirms plaintiff’s employment contract with employee is enforceable, and competitor interfering with it is liable for profits plaintiff employer lost; court notes plaintiff established causation and proved loss with reasonable certainty.

In Transfer Pricing Case, Tax Court Fails to Perform Adequate CUT Analysis

In transfer pricing case centering on taxpayer’s intercompany licensing agreements, Tax Court finds CUT method is the best way to calculate arm’s-length royalty rates; court accepts taxpayer-proposed uncontrolled comparable but makes adjustments to account for differences in transactions.

Medtronic, Inc. v. Commissioner (I)

In transfer pricing case centering on taxpayer’s intercompany licensing agreements, Tax Court finds CUT method is the best way to calculate arm’s-length royalty rates; court accepts taxpayer-proposed uncontrolled comparable but makes adjustments to account for differences in transactions.

Cdx Holdings, Inc. v. Fox (Fox II)

In medical company valuation case, high court affirms award to option holders based on deference owed to trial court’s findings of historical fact; dissent says Chancery’s dismissal of board members’ valuation testimony evinces Chancery’s hindsight bias.

High Court Dissent Rebukes Chancery’s Analysis in Option Valuation Case

In medical company valuation case, high court affirms award to option holders based on deference owed to trial court’s findings of historical fact; dissent says Chancery’s dismissal ...

St. Jude Med. S.C., Inc. v. Biosense Webster, Inc.

Appeals court affirms plaintiff’s employment contract with employee is enforceable, and competitor interfering with it is liable for profits plaintiff employer lost; court notes plaintiff established causation and proved loss with reasonable certainty.

Chancery Decries Accounting Firm’s Compromised Valuation

Chancery says major accounting firm’s merger-related appraisal represents “new low”; to achieve client’s goal of zero corporate tax liability, firm abandoned sound prior approaches and simply copied another accounting firm’s report and called it its own.

Federal Circuit Sweeps Aside Lost Profits Theories and Award

Federal Circuit strikes down lost profits where patentee does not practice patents and fails to qualify for convoyed sales because of missing functional relationship between nonpatented parts it sells to related company and latter’s patented products.

Fox v. CDx Holdings

Chancery says major accounting firm’s merger-related appraisal represents “new low”; to achieve client’s goal of zero corporate tax liability, firm abandoned sound prior approaches and simply copied another accounting firm’s report and called it its own.

Warsaw Orthopedic, Inc. v. NuVasive, Inc.

Federal Circuit strikes down lost profits where patentee does not practice patents and fails to qualify for convoyed sales because of missing functional relationship between nonpatented parts it sells to related company and latter’s patented products.

Expert Trips Over Fundamental Damage Concepts

Court strikes rebuttal testimony under Daubert, where expert admitted he lacked an understanding of the damages concepts central to the opposing expert’s calculation, failed to identify a specific method for his conclusions, and included his clients’ tria ...

Orthoflex, Inc. v. Thermotek, Inc.

Court strikes rebuttal testimony under Daubert, where expert admitted he lacked an understanding of the damages concepts central to the opposing expert’s calculation, failed to identify a specific method for his conclusions, and included his clients’ tria ...

Flawed Market Reconstruction Ends Lost Profits Claim

District court finds damages expert’s model for reconstructing market and allocating share to plaintiffs based on a “but for” world, is too speculative to establish causation under the Panduit test and disallows lost profits; however, the court awards rea ...

Tyco Healthcare Group LP v. Ethicon Endo-Surgery, Inc.

District court finds damages expert’s model for reconstructing market and allocating share to plaintiffs based on a “but for” world, is too speculative to establish causation under the Panduit test and disallows lost profits; however, the court awards rea ...

‘Modified’ Georgia-Pacific Analysis Applies to Post-Verdict Royalties

Court applies modified Georgia-Pacific analysis—including changed economic circumstances between the parties as well as changes in patent law—to determine post-verdict, ongoing reasonable royalty rate.

Court Vacates $9 Million Baseline Royalty Rate Under Uniloc

Court grants new trial on damages, based on Federal Circuit’s decision in Uniloc abolishing the 25% Rule in calculating reasonable royalty for patent infringement.

Pulse Medical Instruments, Inc. v. Drug Impairment Detection Services, Inc.

Court admits expert’s “lost opportunity value analysis” for calculating damages, finding that Georgia-Pacific reasonably royalty damages and lost profits are not exclusive remedies in patent infringement cases.

Fresenius USA, Inc. v. Baxter International, Inc. (II)

Court applies modified Georgia-Pacific analysis—including changed economic circumstances between the parties as well as changes in patent law—to determine post-verdict, ongoing reasonable royalty rate.

University of Pittsburgh v. Varian Medical Systems, Inc.

District court finds that entire market value rule applies only when unpatented features are combined with patented invention, denying this and numerous other objections by defendant to plaintiff’s reasonable royalty calculations.

Spine Solutions, Inc. v. Medtronic Sofamor Danek, Inc.

Court grants new trial on damages, based on Federal Circuit’s decision in Uniloc abolishing the 25% Rule in calculating reasonable royalty for patent infringement.

Is a $22.5 Million Patent Award Reasonable When Plaintiff Sold for Only $4 Million?

Federal Circuit court affirms 5% royalty rate damages for infringement of patented medical device, based on expert evidence that showed a 20% rate would have been reasonable in light of economic and competitive circumstances.

Spectralytics, Inc. v. Cordis Corp. (II)

Federal Circuit court affirms 5% royalty rate damages for infringement of patented medical device, based on expert evidence that showed a 20% rate would have been reasonable in light of economic and competitive circumstances.

AICPA and NACVA Standards Support Normalization Adjustments in Shareholder Buyout

Court requires normalization adjustment in statutory appraisal of company, pursuant to its finding that shareholder salaries were excessive and that professional BV standards require normalization adjustments in income approach.

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