Record Stores
This U.S. industry comprises: (1) establishments known as consumer electronics stores primarily engaged in retailing a general line of new consumer-type electronic products such as televisions, computers, and cameras; (2) establishments specializing in retailing a single line of consumer-type electronic products; (3) establishments primarily engaged in retailing these new electronic products in combination with repair and support services; (4) establishments primarily engaged in retailing new prepackaged computer software; and/or (5) establishments primarily engaged in retailing prerecorded audio and video media, such as CDs, DVDs, and tapes.
Assignee’s Low Valuation Does Not Control Patent Damages Calculation
District court denies defendants’ post-trial challenge to $10 million jury award finding the fact that the patent assignee at the time of the hypothetical negotiation was worth less than its single patent-in-suit does not control the assessment of patent ...
SSL Services, LLC v. Citrix Systems, Inc.
District court denies defendants’ post-trial challenge to $10 million jury award finding the fact that the patent assignee at the time of the hypothetical negotiation was worth less than its single patent-in-suit does not control the assessment of patent ...
Another ‘Must-Read’ Decision From Delaware Chancery on the DCF, Discount Rate, and More
Delaware Chancery Court confirms its preference for the DCF approach in a statutory appraisal action as well as the CAPM for calculating the discount rate and the supply-side ERP, but rejects an adjustment to the size premium to account for the latter.
In re: Appraisal of The Orchard Enterprises, Inc.
Delaware Chancery Court confirms its preference for the DCF approach in a statutory appraisal action as well as the CAPM for calculating the discount rate and the supply-side ERP, but rejects an adjustment to the size premium to account for the latter.
Chancery court charts own course in appraisal action
The issue in this appraisal action was the value of the shares of eMachines Inc., a company that provided low-cost computer goods to consumers.
Gholl v. eMachines, Inc.
The issue in this appraisal action was the value of the shares of eMachines Inc., a company that provided low-cost computer goods to consumers.
WACC Rejected as Value Measure
The issue in this estate tax matter is the fair market value of decedent James J. Renier's 88.4% interest in the Renier Co., a family-owned electronics retailer in Dubuque, Iowa.
Renier v. Commissioner
Business Valuation and Taxes: Procedure, Law and Perspective ...
Tax Court Rejects Unsupported Valuation Methods and WACC
The issue in this estate tax matter is the fair market value of decedent James J. Renier's 88.4% interest in the Renier Co., a family-owned electronics retailer in Dubuque, Iowa.
Income Approach Used to Value Retail Consumer Electronics Business
The Tax Court valued a controlling interest in a consumer electronics business.
Chunn v. Chunn
At issue is the valuation of husband's software company.
Inclusion of business as a party in divorce proceeding shot down by appellate court
Husband attempted to include Software Dynamics Corporation as a party to this divorce proceeding on appeal. The Court of Appeals held that the corporation "is merely an asset of the marita ...
Court Rejects Discounted Cash Flow Model in Highly Leveraged Company
At issue is the fair market value of Soft Warehouse Inc. (SWI) stock a key employee purchased on June 30, 1989.
Morton v. Commissioner
At issue is fair market value of the capital stock of Soft Warehouse, Inc.
DePalma v. Westland Software House
Court declines to consider tax benefits that a plaintiff may have received because of the expense of a contract in determining compensatory damages.