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Showing 17–21 of 21 results
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Why the valuation date is so important
November / December 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: When one considers how the value of an asset will be determined in a matter, it’s common to think about what method the appraiser will use or whether discounts may apply. But a critical factor that may not immediately come to mind is the appraisal date. This article explains how the valuation date can affect cases involving estate and business valuations, divorce, and shareholder oppression.
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A strong offense can ward off an IRS audit
November / December 2011
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: To avoid an IRS audit, it’s important not to attract unfavorable IRS attention. Reviewers can’t audit every return, so they rely on key indicators to narrow the scope. This article lists a number of those indicators, such as the size of business loss deductions, receipts for meals and entertainment, and documentation for related-party receivables.
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Facts > rules – Federal Circuit rejects familiar formula for patent damages
June / July 2011
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: In patent damages cases, the “25% rule” has been widely used to estimate the reasonable royalty rate that the manufacturer of a product using the patent would be willing to offer the patentee in a hypothetical negotiation for a license. It suggests the licensee pay a royalty rate equaling 25% of its expected profits for the product that incorporates the patent. But this article describes one case in which a jury awarded damages based on this rule — an award that the district court deemed excessive. The appeals court concurred, making it clear that these awards must be based on the facts of the case, rather than an abstract formula. Uniloc USA Inc. v. Microsoft Corp., 2010-1035, Jan. 4, 2011 (Fed. Cir.)
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Closing argument draws fire in discrimination case
March / April 2011
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: When a Puerto Rican woman with a Dominican supervisor found that her services contract was not renewed, she filed suit, claiming that she’d been discriminated against on the basis of gender and national origin. Her attorney appealed to the jury’s Puerto Rican composition, urging them to “send a message” to Dominicans and remarking that Dominicans working in Puerto Rico were there only to take the Puerto Ricans’ money. The jury awarded the plaintiff $1.25 million. This article discusses how the appeals court decided the defendant’s appeal and addressed the attorney’s remarks. Alvarado – Santos v. Department of Health of the Commonwealth of Puerto Rico, Nos. 8 – 2027, 08 – 2028, September 8, 2010 (1st Cir.)
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5 ways to stay clear of a factory audit
Spring 2010
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 657
Abstract: Dealerships across the country are striving to make 2010 a far more profitable year than 2009. One area that’s easy to overlook is the possibility of a factory audit, which costs a dealership time and, hence, money. With manufacturers also looking hard to boost profits, dealers would be wise to do what they can to avoid an audit. This involves fulfilling factory expectations; getting key people involved; reviewing the appropriate records; avoiding unusual operational activity; and inspecting the service department.