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Litigation Services Bulletin - Fall 2013

Posted 3:08 PM by

In This Issue:

Reasonable Certainty: The Lens Through Which Lost Profits Damages Are Viewed
In order to recover economic damages, the plaintiff must prove the damages actually occurred. However, in cases involving lost profits, the plaintiff is often faced with a different challenge — proving something that never actually happened would have otherwise occurred.
By Jay R. Cunningham, CPA

Court Seeks ‘Fit’ Between Lost Business Value Calculation and Facts
In a suit (D.C. Colo.) involving dueling dance club owners and their businesses, the defendants filed a Daubert motion to exclude expert testimony regarding lost profits and lost enterprise value.

Attempt to Base Lost Profits on Infringer’s Sales Alone Fails
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, including his reliance on a theory that had no grounding in “the real world facts of this case.”

Does Use of Full Product Line Data Invalidate Damages Formulation?
In a trade dress infringement suit, the defendants challenged the qualifications of the plaintiff’s damages expert and the completeness and methodology of his lost profits determination.

Book Value Accurately Reflects Fair Market Value of Departing Partner’s Interest
A withdrawing member of a limited liability company unsuccessfully appealed the trial court’s decision to use the book value of the company’s assets, rather than rely on his expert’s going concern analysis, to capture the fair market value (FMV) of his share.


Katz, Sapper & Miller’s Litigation Services Bulletin is a quarterly newsletter that focuses on the latest developments in litigation services and financial damages expert consulting.