Microsoft Corp. v. Motorola, Inc. (I)
Federal district court rules that the adaptable Daubert standard can accommodate two different frameworks for analyzing RAND royalty rates for standard-essential patents, a typical “bilateral” hypothetical negotiation between the parties and a fairly new ...
Versata Software, Inc. v. Internet Brands, Inc.
Federal district court declines opportunity to apply entire market value rule to damages in trade secrets case, and affirms $2 million award based on expert’s attributing all of the profits from contracts to the stolen technology.
Must Damages Experts Know the Applicable Law Before Taking a Case?
Court denies Daubert motion against plaintiffs’ expert, finding he applied the correct formula for calculating breach of contract damages for failing to register stock under Delaware law.
Did Expert Apply the Right Formula for Failure to Register Stock?
Federal district court finds that plaintiff’s expert correctly applied formula (under applicable Delaware law) for the measure of damages when a defendant has breached a contract to register stock.
Stuckey v. Online Resources Corp. (II)
Court denies Daubert motion against plaintiffs’ expert, finding he applied the correct formula for calculating breach of contract damages for failing to register stock under Delaware law.
Should Court Consider Tax Burden of Awarding Business to the Owner?
Should Court Consider Tax Burden of Awarding Business to the Owner?
Goodwill Value of Closely Held Company Assumes a Noncompete
North Carolina Court of Appeals affirms $30,000 goodwill value for closely held IT firm based on a multiple of earnings approach and assumption of a non-compete in a willing buyer/willing seller transaction.
Stuckey v. Online Resources Corp. (I)
Federal district court finds that plaintiff’s expert correctly applied formula (under applicable Delaware law) for the measure of damages when a defendant has breached a contract to register stock.
Swaney v. Swaney
North Carolina Court of Appeals affirms $30,000 goodwill value for closely held IT firm based on a multiple of earnings approach and assumption of a non-compete in a willing buyer/willing seller transaction.
In re Marriage of Rodenback
Appellate court disavows day-of-trial valuation by expert that used the husband’s “off the cuff” forecasts, preferring value based on historical earnings, without consideration of the tax burden the husband would have to bear in making the equalization pa ...
Lost Customer Account: Must Damages Account for Lost Profits, Not Lost Value?
Court upholds $1.6 million damages award for value of lost customer accounts, rejecting defendants’ argument that, according to applicable law, the proper and exclusive measure of damages is lost future profits.
Lost Customer Account: Must Damages Account for Lost Profits, Not Lost Value?
Court upholds $1.6 million damages award for value of lost customer accounts, rejecting defendants’ argument that, according to applicable law, the proper and exclusive measure of damages is lost future profits.
Netquote v. Byrd (II)
Court upholds $1.6 million damages award for lost value of lost customer accounts, rejecting defendants’ argument that according to applicable law, the proper and exclusive measure of damages is lost future profits.
Netquote v. Byrd (I)
Court qualifies plaintiff’s expert under Daubert to testify regarding lost value of customer accounts based on review of the accounts, a prior valuation report, and a revenue multiplier derived from existing accounts.
Unopposed But Incomplete Evidence of Value Is Not Enough to Support Verdict
The issue in this damages case arose out of the breach of an agreement between Athle-Tec (plaintiff) and Montage (defendant) relating to the development, ownership, and licensing of computer software.
Full Appraisal of Business Is Required in Business Destruction Case
The Florida Court of Appeal, Second District reversed a $2.9 million damage award for business destruction in this breach of contract action involving a sports film editing company. The appellate court noted that while Athle-Tech retained a financial expe ...
Montage v. Athle-Tech (II)
IN THE SECOND DISTRICT COURT OF APPEAL, LAKELAND, FLORIDA December 15, 2004 MONTAGE GROUP, LTD., and ) DIGITAL EDITING SERVICES, INC., ) ) Appellants/Cross-Appellees, ) ) v. ) Case No. 2D03-2026 ) ATHLE-TECH COMPUTER SYSTEMS, ) INC., ) ) Appellee/Cross-Appellant. ) ) On this court's own motion, the opinion dated October 13, 2004, is with- drawn and the following revised opinion is substituted therefor. The revisions consist of (1) a correction of the name of ...
Montage v. Athle-Tech (I)
The issue in this damages case arose out of the breach of an agreement between Athle-Tec (plaintiff) and Montage (defendant) relating to the development, ownership, and licensing of computer software.
Choosing One Expert's Valuation Over Another Not Abuse of Discretion by Trial Court
In this marital dissolution, the husband challenged the classification, value, and distribution of assets. Two of the issues on appeal were (1) whether 538 shares of MicroAssist stock ...
Strenk v. Strenk
In this marital dissolution, the husband challenged the classification, value, and distribution of assets, including a 35 percent stock interest.
Excess earnings method acceptable
Husband contends that the trial court erred in valuing TAM Corp., in which he is a majority owner.
In re the Marriage of Banning
Husband contends that the trial court erred in valuing TAM Corporation, in which he is a majority owner, because of the capitalization rate used.
Does Dissenter's Rights Suit Negate Buy-Sell Floor Price?
The issue in this case is whether shareholder, Croxton, waived his right to receive an individual, independent contractual amount for his shares in Magnus Software Corp. (MSC) when he demanded fair value for his stock under Georgia's dissenter's rights statutes.
Croxton v. MSC Holding
At issue is whether a shareholder who has an individual, independent contract requiring him to sell, and the corporation to buy, his shares at a certain time for a minimum price is in all cases limited to the statutory appraisal.