The Comprehensive Guide to Lost Profits Damages for Experts and Attorneys — Nancy J. Fannon, Editor
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The Comprehensive Guide to Lost Profits Damages for Experts and Attorneys — Nancy J. Fannon, Editor
This guide was created with a feature enhanced PDF, which will allow you to use extra features such as bookmarking pages and making notes. To download the PDF, click on the cover image or title.
For a list of links to full texts of court case opinions related to goodwill, click on the heading below.
Abboud v. Robertson
Action Marine Inc. v. Continental Carbon, Inc.
Am. Logistics Group, Inc. v. Weinpert
American Federal Bank v. United States
Banjo Buddies, Inc. v. Renosky
Basic American, Inc. v. Shatila
Bell Atlantic Network Services, Inc. v. P.M. Video Corp
Bellagio Jewelry, Inc. v. Croton Watch Company, Inc
Belleville Toyota, Inc. v. Toyota Motor Sales, USA., Inc.,
Bergquist v. Comm'r
Bero Motors, Inc. v. General Motors Corp
Bessemer Trust Company, N.A., v. Branin
Beverly Hills Concepts v. Schatz & Schatz (II)
Beverly Hills Concepts v. Schatz & Schatz 97
BGB Pet Supply, Inc. v. Nutro Products, Inc
Blair-Naughton, LLC v. Diner Concepts, Inc
Bowling v. Hasbro
Business Machines Sales and Services, Inc. v. Murphy
Cadco, Inc. v. Feetwood Enterprises, Inc
Camar Corp. v. Preston Trucking Co., Inc
Cambridge Plating Company v. Napco, Inc
Catroppa v. Metal Bldng. Supply Inc
Celebrity Cruises v. Essef Corp 08
Celebrity Cruises, Inc. v. Essef Corp 07
Century 21 Real Estate Corp. v. Meraj International Investment Corp
Children's Broadcast Corp. v. Walt Disney Co
Clary v. Lite Machines Corp
Club Car, Inc. v. Club Car (Quebec) Import, Inc., et al..
Coastal Aviation v. Commander Aircraft
Coastal Fuels of Puerto Rico, Inc. v. Caribbean Petroleum Company
Coleman (Parent) Holdings, Inc. v. Morgan Stanley & Co., Inc
Conwood Co., LP v. U.S. Tobacco Co.,
Cooper Distributing Co. v. Amana Refrigeration, Inc
Crystal Semiconductor Corp. v. Tritech Microelectronics International I
CSC Holdings, Inc. v. Redisi
Daubert v. Merrell Dow Pharmaceuticals
Davis v. Forest River, Inc
DePalma v.Westland Software House
Diesel Machinery, Inc. v. B.R. Lee Industries, Inc.
Eagle Group, Inc. v. Pullen
Eateries, Inc. v. J.R. Simplot Co.
El Aquila Food Products v. Gruma Corp
Energy Capital Corp. v. U.S
Engelhart & Swanson P.A. v. Levine
Enterprises, Inc. v. University of Southern California
Fabrication & Truck Equipment, Inc. v. Powell
Fairmont Supply Co. v. Hicks Industrial, Inc
Fairmont Supply Company v. Hooks Industrial, Inc..
Fairway Dodge, Inc. v. Decker Dodge, Inc
Fashion Boutique of Short Hills, Inc. v. Fendi USA, Inc.
Fifth Third Bank of Western Ohio v. United States
Finley v. River North Records, Inc
Finley v. River North
Fisher v. U.S
Fisherman Surgical Instruments, LLC v. Tri-Anim Health Services
Flood Mobile Homes, Inc. v. Liberty Homes, Inc
Floorgraphics, Inc. v. News America Marketing In-Store Services, Inc.pd
Florifax Int'l, Inc. v. GTE Marketing Research
Flourine on Call, Ltd. v. Fluorogas Ltd.
FMS, Inc. v. Volvo Construction Equipment North America, Inc., 2007
Fresenius Medical Care Holdings, Inc. v. Baxter International, Inc
Funai Electric Co. v. Daewoo Electronics Corp.
Gardner v. Little,
Georgia-Pacific Corp. v. U.S. Plywood
Gholl v. eMachines, Inc
Gold v. Ziff Communications Co.
Gordon Partners v. Blumenthal
Great Pines Water Co. v. Liqui-Box Corp
Guillermo Sostchin v. Doll Enterprises, Inc
Hanover Shoe, Inc. v. United Shoe Machinery Corp
Hinz v. Neuroscience, Inc
Honeywell Internat'l Inc. v. Air Products & Chemicals, Inc
Humetrix, Inc. v. Gemplus S.C.A., et al
Imaging Intl. v Hell Graphic Sys., Inc.
Ind. Business Forms, Inc. v. A-M Graphics, Inc.
Interactive Pictures Corp. v. Infinite Pictures Inc
International Marketing Group, Inc. v. Speegle
Interstate Oil and Supply Co. v. Troutman Oil Co
Irvine v. Murad Skin Research Laboratories, Inc
James v.MacDonald
Jim's Hot Shot Service, Inc. v. Continental Western Ins. Co
Karios Scientific Inc. v. Fish & Richardson, Inc
Kids' Universe v. In2Labs
Kinesoft Development Corp. v. Softbank Holdings Inc
Kirk Brisbin v. Superior Valve Co
Kozak v Medtronic, Inc
Kumho Tire Co. v. Carmichael
KW Plastics v. U.S. Can Co
Kyocera Corporation v. Prudential-Bache Trade Services, Inc.,
Lawton v. Nyman
Le Beau v. M.G. Bancorporation
LifeWise Master Funding v. Telebank
Linda Salvin v. Ionex Telecommunications, Inc.
Lithuanian Commerce Corp. v. Sara Lee Hosiery
Lucente V. IBM Corp
Matrix Group Ltd., Inc. v. Rawlings Sporting Goods Co
Maytronics, Ltd. v. Aqua Vac Systems, Inc.
McClaran v. Plastics Industries,
McRoberts Software, Inc. v. Media 100, Inc.,
Medcom Holding Co. v. Baxter Travenol
Message Center Management, Inc. v. Shell Oil Products Co
Minco v. Combustion Engineering
MindGames v. Western Publ'ng Co
Montage v. Athle-Tech
Mood v. Kronos
Natural Balance Pet Foods, Inc. v. Chenango Pet Foods
Nebula Glass International, Inc
Neiman v. Bunnel Hill Development, Co.
Newport Ltd. v. Sears, Roebuck & Co
North Dade Community Develpm't Corp. v. Dinner's Place Inc
Northwest Mining & Extraction, Inc. v. Safe Guard Products,
Olson v. Nieman's
Oscar Gruss & Son, Inc. v. Hollander
Parlour Enterprises Inc. v. The Kirin Group
Penn Mart Supermarkets, Inc. v. New Castle Shopping
Physicians Dialysis Ventures, Inc. v. Griffith
Polaroid Corp. v. Eastman Kodak Co
Poly-Am. LP v. GSE Lining Tech., Inc
Pound v. Airosol Co
Progressive Casualty Insurance Co. v. All Care, Inc
Progressive Child Care Systems, Inc. v. Kids `R Kids International, Inc
Protectors Insurance Service, Inc. v. U.S. Fidelity & Guaranty Co
PSKS, Inc. v. Leegin Creative Leather Products, Inc.,
Reeder-Simco GMC, Inc. v. Volvo GM Heavy Truck Corp
Royal's Reconditioning Corp., Inc. v. Gary Royal
Russo v. Ballard Medical Products
Saks 5th Ave., Inc
Schonfeld v. Hilliard
Sihle Insurance Group, Inc. v. Right Way Hauling, Inc
Situation Management Systems, Inc. v. Malouf, Inc
Skier's Edge Company v. Ladapa Die & Tool, Inc.
Southern National Corp. v. United States
Spring Windows Fashions Div., Inc. v. The Blind Maker, Inc,
Structural Polymer Group, Ltd. v. Zoltek Corp
Sulzer Carbomedics v. Or. Cardio-Devices, Inc
Target Market Publishing, Inc. v. Advo, Inc
Tax Services of America, Inc. v. Mitchell
Telxon Corp. v. Smart Media of Delaware, Inc.,
Tidwell Industries, Inc. v. Diversified Home Products, Inc.,
To-Am Equipment Co. v. Mitsubishi Caterpillar Forklift America Inc.,.pd
Total Containment, Inc. v. Environ Products, Inc.,
TruGreen v. Scotts Lawn Service
Try Hours, Inc. v. Swartz
U.S. Salt, Inc. v. Broken Arrow, Inc
United Fire and Casualty Company v. Historic Preservation Trust
University of Pittsburgh v. Townsend
Utah Medical Products, Inc. v. Graphic Controls Corp
Wai Ming Ng v. Connie Tow
Whitby v. Infinity Radio Inc
Wilt v. Buracker
World Wide Prosthetic Supply, Inc. v. Mikulsky
Zinn v. GJPS Lukas
Author's Corner
Nancy J. Fannon ASA, CPA•ABV, MCBA is the Owner of Fannon Valuation Group, a business valuation and litigation support services firm located in Portland, Maine. She is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers, holds the specialty designation of Accredited in Business Valuation (ABV) from the American Institute of Certified Public Accountants (AICPA); and is a Master Certified Business Appraiser (MCBA) with the Institute of Business Appraisers (IBA). Ms. Fannon has over 20 years of professional valuation experience, and has been qualified as an expert witness in state and federal courts. She is a nationally known expert on lost profits damages, pass-through entity valuation, and the transaction databases; and has presented dozens of speeches and authored numerous papers on these and other areas of business valuation. Click here to see Nancy's speaking schedule | Click here for the table of contents and a list of contributing authors and bios
6/10/2009
Contractor May Never Recover Lost Profits for Lost Bonding Capacity
After soliciting bids, the Board of Water Commissioners for the City and County of Denver (the “Board”) awarded a $3.5 million contract to build its new headquarters to Denny Construction Company (“Denny”). The contract called for completion in July 2003. Due to weather delays, the parties extended the deadline to October 2003. After that, the Board refused to grant any additional weather-related extensions. When it took occupancy a month later the facility was still not completed.
Read full abstract article (40kb/DOC) | Read full text of court opinioin (50kb/PDF)
Listen to highlights from: Lost Profits Damages: Lessons Learned from Motions to Exclude Financial Experts,
the March 2009 Teleconference with Nancy Fannon, Jonathan Dunitz, and commentary from Stuart Weiss(Click to Play - Runtime: 5 min)
Click here to view Nancy Fannon’s May 2007 presentation titled: Lost Profit or Lost Business? This and Other Appraiser Imponderables in Damage Calculations. This presentation provides an overview on how to calculate lost profits and the role of the financial expert in a lost profits damages case.
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Lost Profits Damages In The NewsNote: News feeds are automated and not screened for accuracy or applicability
The following articles from the most recent issue of Willamette Management Insights (Summer 2010) are available on WMA’s website: * Measuring LostProfits Economic Damages on a Pretax Basis (Robert P. Schweihs) * Valuing Derivatives and Share-Based Compensation for Marital Dissolution...
The item in the last BVWire on "the power of the discount rate" prompted numerous subscriber inquiries and requests for the "dirty dozen" cases on determining the discount rate in economic damages cases. Although a few of the opinions are too old (pre-Internet era, circa 2000) to be posted online...
"In my experience, most lawyers don’t understand the power of numbers, and they may ignore the discount rate in preparing for trial," attorney and author Robert Dunn told attendees at last week’s 24th Annual Seminar by the Valuation Roundtable of San Francisco in Oakland, CA. "To a lawyer, 8...
Financial experts can make or break a case for economic damages, lostprofits, taxable fair market values, dispositions in divorce, shareholder dissolutions—and more, but many lawyers "inadvertently destroy their experts' credibility," says a recent report by the American Bar Association. The most...
The 2009 update of BVR's Guide to Fair Value in Shareholder Dissent, Oppression and Marital Dissolution is now available. In addition to the print copy, this year’s update includes free online access that includes real time updates such as recently published court opinions and case abstracts, new...
What’s the impact on the purchase price—or more broadly—on overall value, when a target company loses a significant customer just before the deal closes? "It depends on the characteristic of the customer," according to Jeff Litvak and William Kennedy in their presentation, "Pitfalls to Avoid...
An otherwise "supremely qualified expert cannot waltz into the courtroom and render opinions unless those opinions are based on some recognized scientific method and are reliable and relevant under the test set forth by the Supreme Court in Daubert," said the federal district court (S.D. Indiana...
Restaurant valuations have long been the "bread and butter" of many appraisers, offering a smorgasbord of data and opportunities to consider a rich assortment of inputs and assumptions—including whether "rules of thumb" can ever form the basis for a conclusion or are merely "icing on the cake...
The owner of several medical technology companies developed a patented drug to treat sepsis. He assigned all manufacture and marketing rights to another company, which failed to run clinical trials and perform other conditions of the agreement. In a suit for damages, the patent owner was ready to...
A new report, issued by the American College of Trial Lawyers and the Institute for the Advancement of the American Legal System Task Force on Discovery, examines the role of discovery in perceived problems in the civil justice system and makes recommendations for improvement. Among the 29 proposed...
Issue #79-1
Lost Profits Damages In The BlogsNote: Blog feeds are automated and not screened for accuracy or applicability
Where Lost Profits Projection and Business Valuation Converge
Plaintiff disclaimed recovery of lost profits damages at trial. The court held, however, that use of a business valuation approach (which the court analyzed in detail) could not remedy deficiencies in proof of value by methodology ...
UK ONLY: Had a car crash. Comprehensive insurance. When can I ...
How long will I have to wait to receive a cheque to buy a replacement car, and money to cover lost earnings? Would this be paid by my own insurance company? The accident was the fault of the other guy. But what if he disputes this? ... If you think it is £500 value the payout will liable to be £400 as insurance companies use a low valuation rating! If you try claiming for whiplash this could slow everything down as Insurance Companies are fed up with the compensation ...
Business Valuation & Litigation Support E-Newsletter: August 2010
A US Court of Appeals affirmed a jury award of nearly $10 million in lost profits. Notably, the plaintiff's damages expert based his calculation on a single price quote by the plaintiff that had never been accepted by the defendant. ...
Patent infringement analysis may be 'plausible' but still ...
It next turned to the appropriate amount of reasonable royalty and lost profits damages. Damages estimate range from $300000 to $7.8 million. In calculating a reasonable royalty for the established infringement, the plaintiff's expert ...
Applying Forensic Skepticism to Lost Profits Valuations
Forensic accountants are frequently engaged to review business interruption (lost profits) damages for insurance claims. Although it isn't always the case, owners of privately held companies may have the opportunity to inflate loss ...
My Bookshelf
Preview the Table of Contents & Excerpt from The Comprehensive Guide to Lost Profits Damages for Experts and Attorneys — Nancy J. Fannon, Editor (Feature Enhanced PDF)
Full Text of Court Case Opinions
Lost Profits Damages In The BVWire
Lost Profits Damages In The Blogs
Note: Blog feeds are automated and not screened for accuracy or applicability
Author's Corner
Updates
Listen to highlights from:
Lost Profits Damages In The News
Note: News feeds are automated and not screened for accuracy or applicability
