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Attempt to Base Lost Profits on Infringer’s Sales Alone Fails

by Royer Advisors | Dec 11, 2024 | Court Rulings

Brighton Collectibles, Inc. v. RK Texas Leather Mfg., 2013 U.S. Dist. LEXIS 24644 (Feb. 12, 2013) The plaintiff’s expert claimed $115 million in damages from lost sales, but the defendants argued the testimony was inadmissible under Daubert for many reasons,...
Urge to converge upends lease accounting and reporting

Urge to converge upends lease accounting and reporting

by Royer Advisors | Dec 11, 2024 | Accounting Standards

Valuation experts will never look at income statements and balance sheets the same way again under proposed changes designed to unite lease accounting around the world. Almost all companies will be affected by the changes introduced by the agreement between the...
Valuation of Family Business Survives Expert’s Deviation From Industry Standards

Valuation of Family Business Survives Expert’s Deviation From Industry Standards

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation

Russell v. Russell, 2013 Ark. App. LEXIS 151 (Feb. 27, 2013) The husband challenged the trial court’s valuation of a family business, claiming there was no credible evidence to show it had a “fair market value” independent of the company’s...
Court Accepts Cost Approach to Calculate Value of Lost Business

Court Accepts Cost Approach to Calculate Value of Lost Business

by Royer Advisors | Dec 11, 2024 | Court Rulings

The 5th Circuit Court of Appeals considered how to measure damages for a facility with no real market when it reviewed the district court’s $3.8 million award to the plaintiff related to a destroyed waste treatment plant. The defendants owned and operated a...
Court validates expert’s ‘aggressively skeptical’ disaggregation analysis

Court validates expert’s ‘aggressively skeptical’ disaggregation analysis

by Royer Advisors | Dec 11, 2024 | Court Rulings

In a post-trial bid to upset the outcome in Liberty Media Corp. v. Vivendi Universal, S.A., 2013 U.S. Dist. LEXIS 19485 (Feb. 12, 2013), Vivendi argued that no jury “should have been permitted to base a verdict” on the unreliable loss causation and damages...
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Recent Posts

  • U.S. Supreme Court Affirms Inclusion of Corporate-Owned Life Insurance in Value of Company for Estate Tax Purposes
  • Massachusetts Appellate Court Finds Double and Maybe Triple Dipping and Reverses and Remands
  • Iowa Appellate Court Affirms Date of Value and Value of Farming Operation in Shareholder Oppression Suit
  • New York Appellate Court Affirms Award of 20% of Appreciation of Business During Marriage to Wife and Awards Maintenance to Wife
  • Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate

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