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Court Concludes Plaintiff Cannot Satisfy Three-Part New York Lost Profits Test

Court says plaintiff fails New York test for lost profits; plaintiff lacks coherent damages theory and, by its own admission, is unable to do more than speculate about future profitability; expert calculation represents “the sort of conjecture the reasonable certainty standard prohibits.”

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.

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.

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.

Courts are alert to valuations unmoored from the facts

Perhaps experts feel pressure from the hiring attorney or the client, perhaps they are unable to access key documents or information, or perhaps they simply lack valuation and litigation experience.

Expert’s Failure to Explain Basis for Compensation Analysis Renders Testimony Inadmissible

In condemnation case requiring fair market value analysis to determine compensation due to landowners, court excludes defense expert testimony, citing failure to follow mandated methodology and standard of value; court calls aspects of loss calculation based on income approach “disturbing.”

Rover Pipeline LLC v. 10.55 Acres

In condemnation case requiring fair market value analysis to determine compensation due to landowners, court excludes defense expert testimony, citing failure to follow mandated methodology and standard of value; court calls aspects of loss calculation based on income approach “disturbing.”

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.

[More] BV buzz from NACVA’s annual conference

In the last issue, we included some takeaways from some of the sessions we attended at the annual conference of the National Association of Certified Valuators and Analysts (NACVA) in Las Vegas.

Tips and Takeaways From the NYSSCPA BV Conference

BVU attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City. As usual, it was an excellent conference, and here are a few takeaways from the sessions.

Tips and takeaways from the NYSSCPA BV event

BVWire attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City.

BVU News and Trends June 2018

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

San Bernardino Cty. Trans. Auth. v. Byun

In eminent domain case, appeals court says trial court’s exclusion of defendants’ valuation expert was justified where expert simply adopted another expert’s valuation without testing the raw financial data and being able to substantiate the other expert’s assumptions and conclusions.

‘Wholesale’ Adoption of Another’s Valuation Makes Expert Testimony Worthless

In eminent domain case, appeals court says trial court’s exclusion of defendants’ valuation expert was justified where expert simply adopted another expert’s valuation without testing the raw financial data and being able to substantiate the other expert’s assumptions and conclusions.

Damages Claim Fails to Provide Yardsticks Capturing Defunct Startup’s Value

Appeals court upholds zero damages finding in dispute involving short-lived software startup, where plaintiff’s expert had no experience valuing software companies, misapprehended basic facts, and developed multimillion-dollar valuations for a company with no product, no revenue, and no investors.

Zaffarkhan v. Domesek

Appeals court upholds zero damages finding in dispute involving short-lived software startup, where plaintiff’s expert had no experience valuing software companies, misapprehended basic facts, and developed multimillion-dollar valuations for a company with no product, no revenue, and no investors.

ESOP case alive (for now), but court limits damages testimony under Daubert

In a developing ESOP case, the government recently suffered a setback when the court agreed with the trustee that portions of the damages testimony the government’s expert proposed failed to hold up under the Daubert reliability prong.

Willamette’s spring Insights issue is available

The Spring 2018 issue of Insights from Willamette Management Associates is titled “Thought Leadership in Breach of Fiduciary Duty Tort Claims—Valuation and Damages Analyses.”

Cristofano v. Chahal

In fair value dispute, court credits defense expert analysis based on capitalized economic income method and working with company’s historical earnings and growth rates; analysis properly accounts for particular facts of the case, including expiration of lucrative client contract.

Court Favors Fair Value Analysis Based on Historical Data and Case Facts

In fair value dispute, court credits defense expert analysis based on capitalized economic income method and working with company’s historical earnings and growth rates; analysis properly accounts for particular facts of the case, including expiration of lucrative client contract.

Deal Price Represents Unreliable Starting Point for Fair Value Calculation

Appeals court agrees with trial court that deal price does not reflect target’s fair value because price resulting from merger of medical entities compensated shareholders for agreeing to substantial future pay reduction and for making other concessions.

Crocker v. Greater Colo. Anesthesia

Appeals court agrees with trial court that deal price does not reflect target’s fair value because price resulting from merger of medical entities compensated shareholders for agreeing to substantial future pay reduction and for making other concessions.

Takeaways From the AICPA FVS Conference

We attended many of the sessions at the AICPA’s 2017 Forensic and Valuation Services conference in Las Vegas along with over 1,000 attendees and found no shortage of tips, ideas, and advice.

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.

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