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BVU News and Trends February 2021

A monthly roundup of key developments of interest to business valuation experts.

Prince estate and IRS embroiled in fierce valuation dispute

A recent article in the Star Tribune says the executor of the estate of Prince, the late world-famous rock star, and the Internal Revenue Service are currently locked in a fierce estate and gift tax dispute.

Revised resource for IP valuation insights and case law

New chapters and over 200 case digests—plus online access to the full text opinions—are available in BVR’s Intellectual Property Valuation Case Law Compendium, 4th edition.

BVU News and Trends December 2020

A monthly roundup of key developments of interest to business valuation experts.

New edition of landmark damages guide now available

The 6th edition of the Comprehensive Guide to Economic Damages has just been released.

Alleged reveal of secret KFC recipe points up valuation question

Ever wonder what those secret 11 herbs and spices are in KFC’s original recipe fried chicken?

Supreme Court rules on willfulness requirement to obtain infringer’s profits

In a trademark infringement case that turned on whether the plaintiff had to show willful infringement by the defendant to obtain the infringer’s profits, a unanimous U.S. Supreme Court recently answered no.

Plaintiff Fails Panduit Test Where Lost Profits Analysis Includes ‘Far More’ Than Value of Patents

In infringement case, court rejects plaintiff expert’s lost profits and reasonable royalty analyses, noting both rely on supply agreements covering more than the value of the patents; plaintiff fails Panduit test but is entitled to reasonable royalty based on opposing expert’s calculation.

Sunoco Partnership Mktg. & Terminals L.P. v. U.S. Venture, Inc.

In infringement case, court rejects plaintiff expert’s lost profits and reasonable royalty analyses, noting both rely on supply agreements covering more than the value of the patents; plaintiff fails Panduit test but is entitled to reasonable royalty based on opposing expert’s calculation.

Supreme Court reviews damages issue in trademark infringement case

The U.S. Supreme Court is about to hear arguments in a trademark infringement case that turns on whether the plaintiff, in order to obtain the infringer’s profits, has to show willful infringement by the defendant.

Infogroup, Inc. v. Database USA.com LLC

Ruling on defendant’s post-trial motions, court reduces damages for copyright infringement where plaintiff’s expert included in damage calculation defendant’s profits for years for which the plaintiff failed to show “causal nexus” between profits claimed and the actual infringement.

Court Limits Damages for Copyright Infringement, Noting Lack of ‘Causal Nexus’

Ruling on defendant’s post-trial motions, court reduces damages for copyright infringement where plaintiff’s expert included in damage calculation defendant’s profits for years for which the plaintiff failed to show “causal nexus” between profits claimed and the actual infringement.

Available Remedies for Trade Secret Damages

An excerpt from the recently released Comprehensive Guide to Economic Damages, 5th edition (Nancy Fannon and Jonathan Dunitz, editors).

New Guidance in Updated Edition of Economic Damages Book

The editors of The Comprehensive Guide to Economic Damages, Nancy J. Fannon, CPA, ASA, MCBA (Marcum LLP), and Jonathan M. Dunitz, Esq. (Verrill Dana), talk about the book and give some insights on economic damages.

New edition of essential guide to damages

The latest thinking on economic damages is in the new 5th edition of The Comprehensive Guide to Economic Damages, edited by Nancy J. Fannon (Marcum) and Jonathan Dunitz, Esq. (Verrill Dana).

Supreme Court allows recovery for lost foreign profits

In a much-anticipated patent infringement ruling, the U.S. Supreme Court recently expanded the scope of damages under certain circumstances.

‘Lady Liberty’ Stamp Costs USPS Millions in Copyright Infringement

Court finds USPS’s unauthorized use of image of Las Vegas Lady Liberty on stamps infringed creator’s copyright and awards damages resulting from a hypothetical mixed license; USPS’s unique licensing history does not limit damages under applicable fair market value measure of damages.

Davidson v. United States

Court finds USPS’s unauthorized use of image of Las Vegas Lady Liberty on stamps infringed creator’s copyright and awards damages resulting from a hypothetical mixed license; USPS’s unique licensing history does not limit damages under applicable fair market value measure of damages.

Court shows itself flexible on apportioning for royalty calculation

It’s written in stone that experts developing a reasonable royalty for a multicomponent product must be careful to apportion damages to the product’s protected features. However, there is flexibility in how experts perform the apportionment, the Federal Circuit recently confirmed.

Lost profits case awaiting Supreme Court decision

The United States Supreme Court has agreed to review a patent infringement case on the scope of damages. The issue is whether a patent holder may obtain lost profits for actions that occurred outside the United States, where the patentee has proven a domestic act of infringement.

Federal Circuit Clarifies Different Ways to Effect Apportionment

Federal Circuit vacates damages, finding expert opinion was inadmissible because Georgia-Pacific discussion lacked analysis that tied G-P factors to facts of the case; court affirms apportionment requirement need not be satisfied through royalty base.

Exmark Mfg. Co. v. Briggs & Stratton Power Prods. Grp. LLC

Federal Circuit vacates damages, finding expert opinion was inadmissible because Georgia-Pacific discussion lacked analysis that tied G-P factors to facts of the case; court affirms apportionment requirement need not be satisfied through royalty base.

Finjan, Inc. v. Blue Coat Systems, Inc. (II)

Federal Circuit strikes down portion of damages, finding expert’s royalty base was unsupported because she merely apportioned to the “smallest identifiable technical component,” which itself was a multicomponent software engine that performed both noninfringing and infringing functions.

Court Doubles Down on Apportionment for Multifunctional Smallest Salable Unit

Federal Circuit strikes down portion of damages, finding expert’s royalty base was unsupported because she merely apportioned to the “smallest identifiable technical component,” which itself was a multicomponent software engine that performed both noninfringing and infringing functions.

Infringer’s Call for Apportionment of Lost Profits Goes Unheeded

Federal Circuit denies defendants’ request for rehearing en banc on issue of whether lost profits award was improper because calculation involving a multicomponent product required apportionment analysis in addition to satisfaction of Panduit factors.

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