royer-cpa.com
  • About
    • Who We Are
    • Meet Our Team
  • Services
    • Business Accounting + Advising
    • Business Tax Services
    • Litigation Support & Business Valuation
      • Zachary Gilbert, MST, CPA, CVA
      • Expert Witness Testimony
      • Economic Damages & Settlements
      • Business Valuation
      • Business Interruption Insurance Claims
    • Dental Advisory Services
    • Municipal Auditing
    • Strategic Planning
    • Succession Planning
  • Careers
    • Employment Opportunities
    • Tax Season Internship Program
  • The Royer Report
  • Contact
Select Page

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,...
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...
Court Discredits Expert’s Use of Going Concern Method for Inactive Business

Court Discredits Expert’s Use of Going Concern Method for Inactive Business

by Royer Advisors | Dec 11, 2024 | Court Rulings

O’Rourke v. Burke and Hotchkiss, PLLC, 2013 N.H. Super. LEXIS 4 (March 6, 2013) Citing an authority on the going concern methodology but failing to apply the prescribed principles was only one of several critical errors an expert made when he assessed damages...
Court Accepts Cost Approach to Calculate Value of Lost Business

Court Credits Expert’s Cash Flow Analysis in Solvency Determination

by Royer Advisors | Dec 11, 2024 | Court Rulings

Samson v. Western Capital Partners LLC (In re Blixseth), 2013 Bankr. LEXIS 1001 (March 28, 2013) “The Trustee … continues the fiction that [the debtor], one of the Forbes’ 400 wealthiest Americans in 2007, was insolvent during that very same year” is...
« Older Entries
Next Entries »

Recent Posts

  • A New Maine Tax Law Could Reduce Your Federal Tax Bill — Here’s What You Need to Know
  • 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

Recent Comments

No comments to show.
Royer_Logo_General_2022_Outlined_Horizontal_White


6 Fundy Road, Suite 100
Falmouth, ME 04105 



(207) 781-3445



info@royer-cpa.com

  • Follow
  • Follow
Name