Meridian Mfg. v. C&B Mfg.
Court admits expert opinion that reasonable royalty cannot exceed cost of developing noninfringing alternative because opinion is based on facts of the case; court excludes opposing expert’s royalty because he failed to assess comparability of selected licenses to patented technology.
Underdeveloped Comparability Analysis Means Exclusion of Reasonable Royalty Opinion
Court admits expert opinion that reasonable royalty cannot exceed cost of developing noninfringing alternative because opinion is based on facts of the case; court excludes opposing expert’s royalty because he failed to assess comparability of selected licenses to patented technology.
‘Blunderbuss of Objections’ Aims to Kill Loss of Goodwill Calculation
Defendant’s “blunderbuss of objections” to opposing expert’s valuation of loss of goodwill misses mark, 7th Circuit says; expert used a standard business valuation method and his reliance on company financials was justified under rules of evidence.
Tilstra v. Boumatic LLC
Defendant’s “blunderbuss of objections” to opposing expert’s valuation of loss of goodwill misses mark, 7th Circuit says; expert used a standard business valuation method and his reliance on company financials was justified under rules of evidence.
Taxpayer's Expert 'Unpersuasive'; Record Doesn't Meet Burden of Proof; IRS Wins by Default
Alice Friedlander Kaufman owned approximately 20% of the stock of Seminole Manufacturing Co. when she died.
Estate of Kaufman v. Commissioner (I)
At issue is the valuation of the decedent's stock in a manufacturing company.
ABA Panel Calls for Elimination of Ancillary Business Restrictions
Alice Friedlander Kaufman (decedent) owned approximately 20% of the stock of Seminole Manufacturing Co. when she died.
Arm’s-Length Sales, Comparable Companies, and Elements of Control
The Tax Court valued a minority interest in a holding company that held a controlling interest in a uniform manufacturing company.