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Court Clarifies Application of Rule 703 to Expert Testimony

Court upholds lower court ruling that there was no mismanagement of corporate assets; plaintiff failed to show excessive officer compensation and was properly precluded from using testifying expert to introduce another appraiser’s report on excessive rent.

Springer v. Library Store

Court upholds lower court ruling that there was no mismanagement of corporate assets; plaintiff failed to show excessive officer compensation and was properly precluded from using testifying expert to introduce another appraiser’s report on excessive rent.

Expert’s Exclusion Dooms ‘Frozen Market’ Theory and Loss of Value Claims

Court excludes expert damages calculation where expert relied solely on “temporal relationship” to show causation between loss of value in plaintiff’s business and defendants’ actions and did not account for alternative explanation for plaintiff’s loss.

Expert’s Exclusion Dooms ‘Frozen Market’ Theory and Loss of Value Claims

Court excludes expert damages calculation where expert relied solely on “temporal relationship” to show causation between loss of value in plaintiff’s business and defendants’ actions and did not account for alternative explanation for plaintiff’s loss.

TiVo Research & Analytics, Inc. v. TNS Media Research

Court excludes expert damages calculation where expert relied solely on “temporal relationship” to show causation between loss of value in plaintiff’s business and defendants’ actions and did not account for alternative explanation for plaintiff’s loss.

‘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.

Failure to Test Causation Narrative Clouds Analysis of Lost Profits

Court strikes parts of lost profits opinion, finding expert adopted plaintiff’s causation theory, “pinning the company’s overall financial performance” on defendants’ allegedly defective crane without offering supporting data or methodology to test theory ...

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.

FRE 702 Ruling Puts Expert in ‘Uncommon Position’

Court affirms magistrate judge’s decision to exclude expert’s ultimate conclusions but to admit his factual statements; under Rule 702, he had the specialized knowledge to provide background information helpful to court’s understanding of the evidence.

Court Endorses Before and After Method for Lost Profits

In Daubert case, court accepts before and after method for lost profits and diminution of value calculation but excludes parts of expert testimony because they merely restated company assumptions and conclusions without undergoing testing from the expert.

Am. Aerial Servs. v. Terex United States

Court strikes parts of lost profits opinion, finding expert adopted plaintiff’s causation theory, “pinning the company’s overall financial performance” on defendants’ allegedly defective crane without offering supporting data or methodology to test theory ...

Advanced Drainage Sys. v. Quality Culvert, Inc.

In Daubert case, court accepts before and after method for lost profits and diminution of value calculation but excludes parts of expert testimony because they merely restated company assumptions and conclusions without undergoing testing from the expert.

Ross v. Rothstein

Court affirms magistrate judge’s decision to exclude expert’s ultimate conclusions but to admit his factual statements; under Rule 702, he had the specialized knowledge to provide background information helpful to court’s understanding of the evidence.

‘Undue’ Scrutiny of Expert’s Data Triggers Erroneous Exclusion

Seventh Circuit overturns district court’s decision to exclude plaintiff expert’s business loss calculation, finding the lower court “exercised its role as gatekeeper under Daubert with too much vigor” when it “unduly” scrutinized the quality of the exper ...

Manpower, Inc. v. Insurance Co. of Pennsylvania (III)

Seventh Circuit overturns district court’s decision to exclude plaintiff expert’s business loss calculation, finding the lower court “exercised its role as gatekeeper under Daubert with too much vigor” when it “unduly” scrutinized the quality of the exper ...

Uniloc v. Microsoft Special Report: Lessons Outside of the Courtroom

In a U.S. Federal Court of Appeals decision issued on January 4 in the case of Uniloc USA, Inc. v. Microsoft Corporation (Uniloc), the Federal Circuit Court of Appeals ruled that a damage expert’s reliance of the “25% rule of thumb” in determining a reasonable royalty rate was inadmissible under Federal Rules of Evidence.

Keller v. United States (I)

In this estate tax case, portions of an appraisal report were challenged as inadmissible.

Sec. 2036 Exception Requires Case-By-Case Analysis

The U.S. District Court for the Southern District of Texas denied the government’s motion for summary judgment on the issue of the applicability of sec. 2036 to look through a FLP. It determined that Kimbell and Strangi require a case-by-case analysis of ...

What's new online at BVLibrary.com

BVLibrary is a website designed with the business valuation professional in mind. It offers instant access to the latest business valuation research ...

BV online library a valuable resource

A resource that is often overlooked by lawyers in their research and preparation of a case is the BV online library, accessible at BVLibrary.com . The staff at Business Valuation Resources has spent considerable time in recent months expanding the content and improving the look and functionality of BVLibrary.com.

Succedding as an Expert Witness: Increasing Your Impact and Income

Tageh Press , Glenwood Springs, CO 81602, (970)945-6887. Softbound, 8" x 5 ½", 358 pages. Available for $39.95 (plus s&h) from Business Valuation Resources, LLC, 7412 S.W. Beaverton-Hillsdale Hw ...

Federal cases challenge financial experts on basis of Daubert/Kumho tests

Daubert v. Merrell Dow Pharmaceuticals, Inc. , the U.S. Supreme Court defined the trial court's gatekeeping duty under FRE 702 with respect to the admission of expert opinion testimony. In Kumho Ti ...

tax evidence: a primer on the federal rules of evidence as applied by the tax court, Larson, Joni

The Tax Lawyer, Vol. 53, No. 1, Fall 1999 This in-depth article reviews the U.S. Tax Court’s interpretation and application of the Federal Rules of Evidence in tax matters. It is organized ...

The Cayuga Indian Nation of New York v. George E. Pataki

At issue are the valuation of property and the admissibility of expert testimony.

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