Valuators in Taking Case Disagree Over Measure of Damages
Court deems expert’s discretionary cash flow analysis an appropriate formula for determining loss to owner of expropriated business but says compensation calculation may be based on other methods, including rule of thumb guide for selling donut shop.
City of Baton Rouge v. Jay’s Donuts, Inc.
Court deems expert’s discretionary cash flow analysis an appropriate formula for determining loss to owner of expropriated business but says compensation calculation may be based on other methods, including rule of thumb guide for selling donut shop.
Robocast, Inc. v. Microsoft Corp. (II)
Under Daubert, court excludes royalty analysis that claims parties would have agreed to equal profit share, finding it was based on the discredited Nash Bargaining Solution, a “non-starter in a world where damages must be tied to the facts of the case.”
Finding ‘Smallest Salable Unit’ Does Not End Royalty Base Analysis
District court finds expert’s royalty analysis is fatally defective as to the base and rate; expert improperly presumed that using smallest salable unit featuring the patented part ended rate analysis even though that feature was not closely tied to defen ...
Dynetix Design Solutions, Inc. v. Synopsis, Inc.
District court finds expert’s royalty analysis is fatally defective as to the base and rate; expert improperly presumed that using smallest salable unit featuring the patented part ended rate analysis even though that feature was not closely tied to defen ...
Info-Hold, Inc. v. Muzak LLC
District court disqualifies proffered expert under all the Daubert factors, finding he lacked any understanding of patent cases and the dominant legal principles; he applied the discredited 25% rule of thumb and the entire market value rule, failed to pro ...
Peltzer v. Peltzer
Appellate court rules doctor husband who knew his expert was the only appraiser of his practice cannot blame trial court for relying on expert’s unclear discount in valuation.
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.
Tax Court, Frustrated by Inadequate Data, Inscrutable Analyses, Bases Reasonable Compensation on RMA Ratios
The issue in this case was the reasonableness of compensation paid to the shareholder and primary officer of Brewer Quality Homes Inc. (Brewer).
Brewer Quality Homes, Inc. v. Commissioner (I)
Issue is the extent to which amounts that petitioner paid to shareholder-officer are deductible as reasonable compensation under section 162(a)(1).
Use rules of thumb with caution, not as a primary appraisal method
The first thing to say about rules of thumb is that they should practically never be relied on as a primary appraisal method. Having said that, if there are valuation rules of thumb for an in ...
Valuation Basics and Beyond: Tackling Areas of Controversy
Patrice Leigh Ferguson and John E. Camp. Family Law Quarterly , Vol. 35, No. 2, Summer 2001. This article, which is part of a family law symposium on valuation issues, is divided into several ...
Accessible treatise that can actually be read
The Lawyer's Business Valuation Handbook , Shannon P. Pratt . American Bar Association, October 2000. Available from Business Valuation Resources, 7412 S.W. Beaverton-Hillsdale Highway, Suite 10 ...
Rules of Thumb: Should You Use Them?
n Rules of Thumb: Should you use them? , Wietzke, Robert CPA Litigation Service Counselor , December 1999, Volume 1999, Issue 12 In this brief article, the author discusses the use of indus ...
Expanded rules of thumb highlight updated Business Reference Guide 2000
The Business Reference Guide 2000, 10 th Edition , Tom West , Business Brokerage Press. Available from Business Valuation Resources, LLC, 7412 S.W. Beaverton-Hillsdale Highway, Suite 106, Portlan ...
Expanded rules of thumb highlight updated Business Reference Guide 2000
The Business Reference Guide 2000, 10th Edition , Tom West , Business Brokerage Press. Available from Business Valuation Resources, LLC, 7412 S.W. Beaverton-Hillsdale Highway, Suite 106, Portland, O ...
Thousands of manufacturing companies to value, but the appraiser needs to assess their risks
The thousands of buyouts, divorces, estate related transactions, and other ownership changes in small to mid-size manufacturing companies provide a fertile source of engagements for business appraiser ...
Valuing Intangible Assets Now Available!
Valuing intangible assets is a discipline that is critically important to business appraisers and others interested in valuing businesses and business interests. As it should, the sophistication of the business valuation profession is increasing at an exponential rate.
Doctor turned appraiser offers insights into valuing dentistry practices
Rules of thumb are "cop outs" In his experience, Dr. Pollock has found that rules of thumb are not adequate for deriving a value indication for a practice, suggesting that they are, "oversim ...
The 1998 Business Reference Guide
West, Thomas L. Ed. The 1998 Business Reference Guide. Business Brokerage Press, P.O. Box 247, Concord, MA 01742; Phone (508) 369-5254; Fax (508) 371-1156; Price $75. Consisting of almost 600 pa ...
MoneySoft, Inc.
MoneySoft, Inc. Buy-Out Plan . One East Camelback Road, Suite 550, Phoenix, AZ, 85012; Phone (800) 966-7797; Fax (602) 266-7713; www.moneysoft.com ; Price $595 introductory price until Sept. 30 ...