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Cristofano v. Chahal

In fair value dispute, court credits defense expert analysis based on capitalized economic income method and working with company’s historical earnings and growth rates; analysis properly accounts for particular facts of the case, including expiration of lucrative client contract.

Court Favors Fair Value Analysis Based on Historical Data and Case Facts

In fair value dispute, court credits defense expert analysis based on capitalized economic income method and working with company’s historical earnings and growth rates; analysis properly accounts for particular facts of the case, including expiration of lucrative client contract.

Court Affirms Validity of Patent Citation Analysis in Royalty Calculation

Court says forward citation method to determine value of patent in suit is not per se unreliable and royalty testimony based on it is admissible under Daubert; also, there is no bright-line rule against use of code- or step-counting for apportionment.

Court Affirms Validity of Patent Citation Analysis in Royalty Calculation

Court says forward citation method to determine value of patent in suit is not per se unreliable and royalty testimony based on it is admissible under Daubert; also, there is no bright-line rule against use of code- or step-counting for apportionment.

Comcast Cable Communs. v. Sprint Communs. Co.

Court says forward citation method to determine value of patent in suit is not per se unreliable and royalty testimony based on it is admissible under Daubert; also, there is no bright-line rule against use of code- or step-counting for apportionment.

In Buyout, Income-Based Expert Appraisal Beats Other Value Indicators

In partnership dispute, appeals court affirms redemption award based on multiple-of-earnings valuation, finding valuation was reliable and admissible under state equivalent of Daubert and trial court had discretion to disregard other indicators of value.

Jafar v. Mohammed

In partnership dispute, appeals court affirms redemption award based on multiple-of-earnings valuation, finding valuation was reliable and admissible under state equivalent of Daubert and trial court had discretion to disregard other indicators of value.

Nash Bargaining Solution Survives Daubert Challenge, Royalty Analysis Does Not

In Daubert ruling federal court finds the plaintiff’s expert violated entire market value rule when calculating a reasonable royalty, the apportionment factor he used to reduce the revenue of entire products was “a poor substitute” for the analysis necess ...

Virnetx Inc. v. Cisco Systems, Inc. (I)

In Daubert ruling federal court finds the plaintiff’s expert violated entire market value rule when calculating a reasonable royalty, the apportionment factor he used to reduce the revenue of entire products was “a poor substitute” for the analysis necess ...

Graves v Esyon Corp.

A jury found defendants Esyon Corporation (Esyon), Bob Hong, Jesse Hong, and John Gauthier liable for defrauding three Esyon investors, plaintiffs Roland Graves, Hermann Hegels, and Hartmut Schafer. Plaintiffs recovered the amount of their investments ...

LLC Agreement Provides No Buyout Option for Withdrawing Member

The issue in this case was the status of a member’s capital contribution and equity in an LLC.

Lieberman v. Wyoming.com LLC (II)

Issue in this LLC member withdrawal action was whether the operating agreement governed value of withdrawing members interest, and if not, what was appropriate standard of value.

Linda Salvin v. Ionex Telecommunications, Inc.

The California Court of Appeal, 2nd District, affirmed a lower court’s award of damages in this breach of contract to provide reliable voice mail service case.

Extraordinary Circumstances Warrant Marketability Discount in Buyout

In November 1999, the Minnesota Court of Appeals ruled, in a case of first impression in Minnesota, that a marketability discount should not be applied to determine the fair value of Brian Follett's one-third interest in Advanced Communication Design Inc. (ACD).

Lieberman v. Wyoming.com LLC (I)

Issue is whether withdrawing member of an LLC is entitled to a return of his initial capital contribution only, or is also entitled to the fair market value of his interest in the LLC.

LLC Interest More Than Capital Contribution

The  issue in this action for declaratory judgment and dissolution of a limited liability company is whether a withdrawing member of an LLC is entitled to a return of his initial capital contribution only or is also entitled to the fair market value of his interest in the LLC.

Advanced Communication Design, Inc. v. Follett (II)

At issue is whether, in a court-ordered buy-out of a minority shareholder pursuant to Minn. Stat. § 302A.751 (1998), a marketability discount should be applied to the value of the shares.

Bell Atlantic Network Services, Inc. v. P.M. Video Corp.

The New Jersey Superior Court affirmed the lower court's decision denying P.M. Video future lost profits based on a breach of an oral contract between Bell Atlantic and P.M. Video to form an alliance to provide home automation and video-on-demand services.

New Business Rule Applied

The New Jersey Superior Court affirmed the lower court's decision denying P.M. Video future lost profits based on a breach of an oral contract between Bell Atlantic and P.M. Video to form an alliance to provide home automation and video-on-demand services.

Kim Susan Hislop v. John Thompson Hislop II

The Minnesota Court of Appeals affirmed the lower court's characterization of stock options awarded to the husband during the marriage as part marital and part personal property. The lower court found, based on the language in the stock option documents ...

Stock Options Divided Using Time Rule

The Minnesota Court of Appeals affirmed the lower court's characterization of stock options awarded to the husband during the marriage as part marital and part personal property.

Estate of Gordon B. McLendon (McLendon I) v. Commissioner

The U.S .Court of Appeals for the Fifth Circuit concluded that the Tax Court erred when it valued interests in a partnership as partnership interests rather than assignee interests. It determined that state law established the objective criteria for trea ...

Texas Law Trumps Tax Court

The U.S .Court of Appeals for the 5th Circuit concluded that the Tax Court erred when it valued interests in a partnership as partnership interests rather than assignee interests.

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