| 1 | 2/2/2000 | BVLaw |
National Advertising Company v. State of Nevada, Department of Transportation
The Nevada Supreme Court concluded that the advertising company could recover income generated by a billboard when it has been condemned and cannot be relocated. The court noted that the income capitalization method (gross income multiplier) and the compa...
Supreme Court Nevada US, Action: Condemnation
Full Text of Court Cases (3,106 words)
|
| 2 | 1/24/2001 | BVLaw |
Simon Property Group, L.P. v. mySimon, Inc.
The U.S. District Court for the Southern District of Indiana reversed a damage award for mySimon’s infringement of the "Simon" mark. The damages were determined as a percentage of mySimon’s value (determined by reference to the price CNET paid to acquire...
United States District Court Indiana US, Action: Intellectual Property
Full Text of Court Cases (19,480 words)
|
| 3 | 3/25/1996 | BVLaw |
Cidulka v. Commissioner
At issue is the valuation of gifts made by decedent in the years 1980, 1981, and 1982 of stock in State Outdoor Advertising, Inc. (SOAI) for gift and estate tax purposes.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (8,936 words)
|
| 4 | 1/10/2002 | BVLaw |
JTH Tax, Inc. v. H & R Block Eastern Tax Services, Inc., et al.
The Fourth Circuit reversed the district court’s award of damages for Block’s violation of the Latham Act. It found that the district court improperly calculated damages using gross profit rather than net profit. Additionally, it found that the lower cour...
United States Court of Appeals 4th Circuit US, Action: Antitrust
Full Text of Court Cases (5,746 words)
|
| 5 | 9/12/2007 | BVLaw |
Vitamin Village, Inc. v. Comm’r
Taxpayer justifies reasonable compensation of key executive under Elliotts five-factor analysis, including "independent investor" test focusing on returns on equity.
United States Tax Court
Full Text of Court Cases (6,610 words)
|
| 6 | 11/27/1996 | BVLaw |
Gonsalves v. Straight Arrow Publishers
At issue is the fair value of the plaintiff's shares of the defendant company at the time of a merger.
Court of Chancery Delaware US, Action: Dissenting Shareholder
Full Text of Court Cases (5,712 words)
|
| 7 | 2/28/1990 | BVLaw |
Estate of Newhouse v. Commissioner of Internal Revenue
At issue is the value, for purposes of the Federal estate tax, of 10 shares of class A common stock and 990 shares of class B common stock of Advance Publications, Inc and the value of 100 s...
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (42,286 words)
|
| 8 | 7/2/1998 | BVLaw |
Vivid Inc. v. Fiedler
Issue was the proper method of valuation in condemnation proceedings.
Supreme Court Wisconsin US, Action: Condemnation
Full Text of Court Cases (11,037 words)
|
| 8 | 7/1/1998 | BVLaw |
Vivid, Inc. v. Wisconsin Department of Transportation
The Supreme Court valued determined the just compensation due from the WDOT for the condemnation of billboards. It approved of the use of the gross income multiplier (GIM) method in this case because the profits were derived from the property's use were...
Supreme Court Wisconsin US, Action: Condemnation
Full Text of Court Cases (10,926 words)
|
| 10 | 2/2/2000 | BVLaw |
Lost Future Income Considered in Billboard Condemnation
The Nevada Supreme Court concluded that the advertising company could recover income generated by a billboard when it has been condemned and cannot be relocated. The court noted that the income capitalization method (gross income multiplier) and the compa...
Court Case Digests (469 words)
|
| 11 | 10/12/1990 | BVLaw |
Polaroid Corp. v. Eastman Kodak Co.
Lengthy litigation concerning defendant’s alleged infringement of plaintiff’s patent, including consideration of taxable consequences in award of pre-judgment interest. plaintiff would have had to pay, absent the defendant’s violation.
United States District Court Massachusetts US, Action: Intellectual Property
Full Text of Court Cases (46,692 words)
|
| 12 | 1/15/1999 | BVLaw |
Children's Broadcasting Corporation v. The Walt Disney Company
At issue is breach of contract and trade secrets.
United States District Court Minnesota US, Action: Intellectual Property
Full Text of Court Cases (5,772 words)
|
| 13 | 12/23/2002 | BVLaw |
Fashion Boutique of Short Hills, Inc. v. Fendi USA, Inc., et al.
The U.S. Court of Appeals for the Second Circuit considered whether the lower court appropriately excluded expert testimony regarding the value of lost business in this Lanham Act matter because the opinion was based on a causal connection which was dispr...
United States Court of Appeals 2nd Circuit US, Action: Intellectual Property
Full Text of Court Cases (5,856 words)
|
| 13 | 7/2/2002 | BVLaw |
Value of Services Rendered Must Be Proven in Advertising Damages Case
The Minnesota Court of Appeals affirmed the lower court’s award of $7,500, the jurisdictional limit, in this advertising case. It stated that the measure of damages in an advertising case is the contract price less the amount of the services provided. Her...
Court Case Digests (319 words)
|
| 15 | 10/10/1997 | BVLaw |
Vivid, Inc. v. Wisconsin Department of Transportation
The Wisconsin Court of Appeals affirmed the lower court's valuation of two billboards using an income approach in this inverse condemnation case. The billboards could not be relocated. The Court that the valuation used by the lower court, the cross inco...
Court of Appeals Wisconsin US, Action: Condemnation
Full Text of Court Cases (6,845 words)
|
| 16 | 4/24/2002 | BVLaw |
Cacique, Inc., et al v. Stella Foods, Inc., et al
The California Court of Appeals, Second District affirmed a jury’s determination of lost profits. The lost profits award was based on expert testimony. The expert measured Cacique’s actual loss by showing that, but for the extraordinary advertising costs...
Court of Appeals California US, Action: Intellectual Property
Full Text of Court Cases (7,798 words)
|
| 16 | 8/20/1999 | BVLaw |
Pan Asia Venture Capital Corp. v. Hearst Corp., et al.
The California Court of Appeals, First District, Division Four considered two approaches - the revenue allocation approach and the physical allocation approach - for calculating the cost of newspaper advertising space in this Unfair Trade Practices Act ma...
Court of Appeals California US, Action: Intellectual Property
Full Text of Court Cases (10,292 words)
|
| 18 | 2/25/2000 | BVLaw |
Balance Dynamics Corporation v. Schmitt Industries, Incorporated
On an issue of first impression, the Sixth Circuit concluded that Balance Dynamics could recover its damage control costs under the Lanham Act which stemmed from Schmitt Industries' false advertising. The court determined that recovery was based on a thr...
United States Court of Appeals 6th Circuit US, Action: Intellectual Property
Full Text of Court Cases (9,181 words)
|
| 19 | 1/24/2001 | BVLaw |
Infringement Damages Limited to Pre-Trial Period When Permanent Injunction Is Issued
The U.S. District Court for the Southern District of Indiana reversed a damage award for mySimon’s infringement of the "Simon" mark. The damages were determined as a percentage of mySimon’s value (determined by reference to the price CNET paid to acquire...
Court Case Digests (802 words)
|
| 20 | 4/21/2000 | BVLaw |
Snyder Plaza Properties, Inc. v. Adams Outdoor Advertising, Inc.
The Supreme Court affirmed the valuation of four billboard's leasehold interests in condemned property. It valued the leasehold interests using the capitalization of earnings method, and considered possible lease renewals. It rejected the comparable sal...
Supreme Court Virginia US, Action: Condemnation
Full Text of Court Cases (3,253 words)
|
My Bookshelf