Test Case Considers Proper Framework for RAND Royalty Rates
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 ...
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.
In re Marriage of: Jerry J. Garceau v. Brenda S. Garceau
The Wisconsin Court of Appeals reversed the lower court's holding that an insurance agents extended earnings benefit, a type of pension plan, should be excluded from the marital estate because its value could not be calculated with certainty. The appella ...
Insurance Agent’s Extended Earnings Benefits Is Marital Property
The Wisconsin Court of Appeals reversed the lower court's holding that an insurance agents extended earnings benefit, a type of pension plan, should be excluded from the marital estate because its value could not be calculated with certainty. The appella ...
Goodwill May Be Included in the Value of a Professional Practice When It Is Valued to Avoid Dissolution
The Nebraska Supreme Court reversed the Court of Appeals and held that the goodwill of a professional practice may be included as an asset when valuing a professional practice for the purposes of a judicial buyout to avoid dissolution of the practice.
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.
Admission of Expert Testimony Considered
In Dresser-Rand Company v. Virtual Automation, Inc., etc., et al., No. 02-20834 (5th Cir. Feb. 23, 2004), the U.S. Court of Appeals for the 5th Circuit considered whether the lower court erred in admitting expert testimony calculating the amount of damages in this fraud case.
John Snavely v. Gary Smith
The California Court of Appeal affirmed a trial court’s grant of summary judgment in this breach of contract action.
Maureen A. Berthelot v. Michael J. Berthelot
The Ohio Court of Appeals, Ninth District remanded the issue of valuing the husband’s income inclusive of vested, but unexercised stock options. At trial, the wife argued that the increase in value of the unvested options should be included in the child ...