by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Berman v. Unimin Corp., 2016 U.S. Dist. LEXIS 172769 (Dec. 14, 2016) How deeply must a damages expert research a personal injury case to produce an admissible report? This was the overriding question in a Daubert case involving an injured railroad worker. The...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Mark Filler, CPA, of Filler & Associates was the plaintiff’s damages expert for the following Portland, Maine court case. Tucker Cianchette won a nearly $6 million dollar settlement in a lawsuit first filed in June 2016 against his father, Eric Cianchette, a...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
In re Marriage of Chen, 2016 Wash. App LEXIS 2854 (Nov. 22, 2016) Double dip, like goodwill, is a challenging issue for valuators because different jurisdictions handle the subject differently, which makes it hard to keep up with the various approaches. A Washington...
by Royer Advisors | Dec 11, 2024 | Court Rulings, IRS Regulation
A recent ruling by the U.S. District court recently stated that a company president was a “responsible person” who was liable for the trust fund recovery penalty. The court found that the president’s failure to pay over employment taxes was willful...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
The trial involving the Michael Jackson estate has started in Tax Court in California. One of the issues in the case is the fair market value of Jackson’s posthumous right of publicity, which includes his name and image. The estate valued this at $2,105 because the...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Danmark v. CMI USA, Inc., 2016 U.S. App. LEXIS 21672 (Dec. 6, 2016) In a reasonable royalty analysis, how much emphasis may an expert place on the patent holder’s profit margin before the analysis becomes a lost profits calculation in disguise? In answering this...
