Court Affirms Exclusion of Testimony From Witness as Being Based on Inadmissible Hearsay Evidence
The plaintiffs contended that the trial court erred in granting two defendants motions in limine to exclude evidence of the plaintiffs’ damages. The appellate court affirmed the decisions of the trial court.
HMH Enters. v. TAG Enters.
The plaintiffs contended that the trial court erred in granting two defendants motions in limine to exclude evidence of the plaintiffs’ damages. The appellate court affirmed the decisions of the trial court.
Michigan Court Explains How to Handle Retained Earnings in Divorce Cases
In deciding whether, in divorce, retained earnings in a closely held company that is separate property are includible in marital estate, appeals court creates presumption against inclusion and requires trial court to perform totality of circumstances review.
Jensen v. Jensen
In deciding whether, in divorce, retained earnings in a closely held company that is separate property are includible in marital estate, appeals court creates presumption against inclusion and requires trial court to perform totality of circumstances review.
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.
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.
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.
Absent Appearance by Appraiser, Valuation Report Is Hearsay
In an income tax case where the IRS challenges the calculation of net unrealized built-in gain that has been based on a contemporaneous valuation of the assets subject to built-in gain tax, the valuation report by itself constitutes inadmissible hearsay where the preparing appraiser is not available for cross-examination.
Van Der AA Investments, Inc. v. Commissioner
In an income tax case where the IRS challenges the calculation of net unrealized built-in gain that has been based on a contemporaneous valuation of the assets subject to built-in gain tax, the valuation report by itself constitutes inadmissible hearsay w ...