Court Rejects Expert’s Reliance on Other Celebrity Royalty Agreements to Develop Damages Analysis
In IP case, appeals court upholds exclusion of expert testimony; one expert’s damages analysis was based on speculative assumptions as to link between increase in defendant’s revenue and infringement; second expert’s analysis was inadmissible, hinging on first expert’s unreliable opinion.
Olive v. General Nutrition Centers
In IP case, appeals court upholds exclusion of expert testimony; one expert’s damages analysis was based on speculative assumptions as to link between increase in defendant’s revenue and infringement; second expert’s analysis was inadmissible, hinging on first expert’s unreliable opinion.
IRS Falters Under Elliotts' ‘Five Factors’ Test for Reasonable Compensation
Taxpayer justifies reasonable compensation of key executive under Elliotts five-factor analysis, including “independent investor” test focusing on returns on equity.
Vitamin Village, Inc. v. Commissioner
Taxpayer justifies reasonable compensation of key executive under Elliotts five-factor analysis, including “independent investor” test focusing on returns on equity.