| 1 | 9/14/1995 | BVLaw |
Nestle Holdings v. Commissioner
At issue is the fair market value of Carnation's inventory, trademarks and trade names, unpatented technology, and goodwill and going concern for federal income tax purposes.
United States Tax Court US, Action: Federal Taxation
Full Text of Court Cases (35,135 words)
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| 2 | 4/10/2003 | BVLaw |
Stephen Weissberg v. Rene Pinado, et al.
The California Court of Appeals for the First Appellate District reversed an award for lost future damages following for a breach of contract. The court found the damages speculative because they forecasted what Weissberg would have done and what would ha...
Court of Appeals California US, Action: Contract
Full Text of Court Cases (7,389 words)
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| 3 | 2/1/2010 | BVLaw |
Northeast Savings, F.A. v. United States
Court finds bank expert fails to prove federal legislation caused bank’s lost profits in breach of contract/Winstar case, when a variety of external and internal factors forced bank to shrink assets and divest risky portfolio.
United States Court of Federal Claims Federal Circuit US, Action: Winstar
Full Text of Court Cases (51,826 words)
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| 3 | 7/15/2007 | BVResearch |
Monetary Remedies in Intellectual Property Litigation
There are two distinct, classic monetary remedies available under Canadian law for infringement of intellectual property rights: 1. the plaintiffÆs damages due to the defendantÆs infringement, and 2. the defendantÆs profits due to its infringe...
Michael E Charles
CICBV Publications (6,982 words)
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| 5 | 3/26/2009 | BVResearch |
The 1997 IRS Valuation Training for Appeals Officers
The 1997 IRS Valuation Training for Appeals Officers provides valuation professionals with IRS approaches to business valuation methodologies and concepts. Some of the lessons in this 195 page document include Introduction to Valuation of Closely Held Bus...
Articles
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| 5 | 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)
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| 7 | 5/22/2002 | BVLaw |
Caracci v. Commissioner
The issue was whether the value of the Sta-Home Health Agency, Inc. (SHHA) and related entities transferred into S corporations exceeded the consideration paid.
United States Tax Court US, Action: Estate and Gift Taxation
Full Text of Court Cases (13,930 words)
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| 8 | 10/15/1996 | BVLaw |
SK Handtool Corp. v. Dresser Industries
A divided Illinois Court of Appeals reversed and remanded a jury's award of lost profits based on misrepresentation made in connection with the sale of a hand tool business to a turnaround management firm. SK Handtool had a CPA and a business valuator cal...
Court of Appeals Illinois US, Action: Fraud
Full Text of Court Cases (7,049 words)
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| 9 | 6/23/2000 | BVResearch |
1998 Joint Business Valuation Conference -- Quantification of Economic Damages
INTRODUCTION Once liability on the part of the defendant is established, the court will consider evidence with respect to the economic loss alleged to have been suffered by the plaintiff as a consequ...
Richard M Wise
Presentations
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| 10 | 12/6/2001 | BVLaw |
Oyster Software, Inc. v. Forms Processing, Inc., et al.
The U.S. District Court for the Northern District of California granted summary judgment on the issue of lost profits in this Internet trademark infringement case. Oyster’s expert reasoned that the decline in the number of hits to Oyster’s website during...
United States District Court California US, Action: Intellectual Property
Full Text of Court Cases (7,946 words)
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| 11 | 4/1/2009 | BVLaw |
Netquote v. Byrd (II)
Court upholds $1.6 million damages award for lost value of lost customer accounts, rejecting defendants’ argument that according to applicable law, the proper and exclusive measure of damages is lost future profits.
United States District Court Colorado US, Action: Fraud
Full Text of Court Cases (13,299 words)
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| 11 | 4/22/2008 | BVLaw |
Quick Pick Express, LLC v. Quick Pick Express, Inc.
Failure to present adequate goodwill value, and proper categorization of damages proves to be fatal for plaintiffs.
Court of Appeals California US, Action: Damages (incl. Lost Profits)
Full Text of Court Cases (5,945 words)
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| 13 | 2/22/2005 | BVUpdate |
The U.S. Court of Appeals, Third Circuit determined that while willfulness was a factor to be considered, a finding of willfulness was not required before an accounting of an infringer’s profits could be ordered for violation of section 43(a) of the Latha...
, Action: Intellectual Property
Legal and Court Case Update (1,081 words)
Business Valuation Update
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| 13 | 2/22/2005 | BVLaw |
Accounting Expert’s Profits Analysis Must Provide a Detailed Discussion of the Fixed and Variable Expenses Attributable to the Infringing Product
The U.S. Court of Appeals, Third Circuit determined that while willfulness was a factor to be considered, a finding of willfulness was not required before an accounting of an infringer’s profits could be ordered for violation of section 43(a) of the Latha...
Court Case Digests (1,081 words)
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| 15 | 3/12/2009 | BVResearch |
Newton Optical Supply, Inc. Sights & Sounds, Inc. & Vision, Inc. Valuation Report January 17, 2003
Valuation Reports
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| 16 | 8/6/2004 | BVLaw |
Honeywell International Inc., et al. v. Air Products & Chemicals, Inc.
The Delaware Court of Chancery calculated lost profits arising from the breach of a contract. In doing so, it accepted testimony from an accounting expert that calculated the incremental profit using a line-by-line analysis of the costs rather than an ec...
Court of Chancery Delaware US, Action: Contract
Full Text of Court Cases (23,967 words)
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| 17 | 3/26/2008 | BVLaw |
Estate of Mirowski v. Commissioner
Tax court upholds near-death transfers of family limited partnership.
United States Tax Court Federal Circuit US, Action: Estate and Gift Taxation
Full Text of Court Cases (21,763 words)
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| 17 | 5/12/1999 | BVLaw |
Creel v. Lilly
At issue is whether or not the estate of a deceased partner can demand liquidation of partnership assets in order to arrive at the true value of the business.
Supreme Court Maryland US, Action: Judicial Dissolution (incl. Withdrawal, Buy Out)
Full Text of Court Cases (10,863 words)
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| 19 | 6/28/2008 | BVLaw |
Lost Profits or Market Value? Best Approach to Measure Goodwill Impairment
Court decides whether lost profits or market value is the most accurate measure of damages in this goodwill impairment case.
United States District Court
Court Case Digests (870 words)
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| 19 | 6/28/2008 | BVUpdate |
Court decides whether lost profits or market value is the most accurate measure of damages in this goodwill impairment case.
United States District Court New York US, Action: Damages (incl. Lost Profits)
Legal and Court Case Update (870 words)
Business Valuation Update, June 2008
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