This paper compares and contrasts the methodologies utilized when computing damages in various types of intellectual property litigation in the U.S. versus the factors and methodologies that need consideration if the case is tried in Canadian courts.

There are four (and only four) types of intellectual property: patents, trademarks, copyrights, and trade secrets. When they are the subject of an intergenerational gifting program or when they are included in a decedent’s estate, intellectual property...

Professional practices are hard to value because so much of the utility being provided is tied up in the personal attention of the practitioner.

Traditionally, our courts have held that damages are to be assessed as of the date of the breach of contract and have refused to consider events that have transpired between the date of breach and that of trial.

This discussion summarizes the general approaches to the analysis of intellectual property (IP) for purposes of estimating lost profits and economic damages. The quantification of IP lost profits and economic damages arises in litigation claims related...

The determination of the patentholder's lost profits due to a patent infringement depends on the facts and circumstanc-es of each individual case. In this discussion, we will review the use of the reasonable royalty rate factors described in two feder...

June 22, 2005 Teleconference Transcript; Panel: Matthew Crow (Moderator), Bob Goldman, Rick Hoffman, and Alfred King...

With regard to ad valorem property taxation, conflicts between corporate taxpayers and taxing authorities often arise regarding the value of the corporate taxpayerÆs human capital. This is because many states (and other taxing jurisdictions) exclude the...

Full text court case of Holland v. United States.

THE EXPERT WHO SHOULD HAVE STAYED HOME IN BED UNDER THE COVERS! By: Gerald L. Nissenbaum, J.D., LL.M. (Taxation) Boston, MA Past President American Academy of Matrimonial Law...