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Using Lump-Sum Settlements to Derive Reasonable Royalties

Court affirms expert’s use of prior lump sum settlement agreement in calculating reasonable royalty for infringement damages under the market approach, after showing that no other licenses existed and the settlement agreement directly related to the paten ...

Caluori v One World Technologies, Inc.

Court affirms expert’s use of prior lump sum settlement agreement in calculating reasonable royalty for infringement damages under the market approach, after showing that no other licenses existed and the settlement agreement directly related to the paten ...

Latest State Court Rules on Whether Discounts Apply in Shareholder Dissent Cases

Wyoming Supreme Court joins “vast majority” of states to preclude application of discounts to “fair value” determinations in shareholder oppression cases.

Brown v. Arp and Hammond Hardware Co

Wyoming Supreme Court joins “vast majority” of states to preclude application of discounts to “fair value” determinations in shareholder oppression cases.

If Bankruptcy Is Not 'Clearly Imminent,' Corporation Must Be Valued on a Going-Concern Basis

In June 1999, Hechinger Co. and its affiliates (Hechinger) filed for bankruptcy protection under Chapter 11 of the Bankruptcy Code.

In re Hechinger Investment Company of Delaware

In June 1999, Hechinger Co. and its affiliates (Hechinger) filed for bankruptcy protection under Chapter 11 of the Bankruptcy Code.

In re the Marriage of Glazier

At issue is the valuation of the parties closely held business.

Hardware store valuation supported by the record on remand

This marital dissolution appeal concerned the valuation of the Glaziers' hardware store.

James DeJong, Sr., James DeJong, Jr. v. Sioux Center, Iowa

The U.S. Court of Appeals affirmed a jury's award of actual damages based on the city's breach of contract.

New Business Rule Is Not Applied to National Franchise Chains

The U.S. Court of Appeals affirmed a jury's award of actual damages based on the city's breach of contract.

Tax Court Cites Factors in Noncompete Valuation

The IRS disallowed a depreciation deduction for a covenant not to compete, saying it had no value.

Beaver Bolt v. Commissioner

At issue is whether petitioner may amortize $ 383,400, or some other amount, for the ex-vice president of Beaver Bolt's covenant not to compete.

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