Reasonable Certainty and the AICPA Practice Aid
|
|
- Claude Rice
- 6 years ago
- Views:
Transcription
1 Reasonable Certainty and the AICPA Practice Aid
2 Background August 5 th 2015 AICPA Forensics & Litigation Services Task Force releases 107 page Practice Aid Task Force is composed of 7 CPAs and 3 Attorneys. The stated intent of the Practice Aid is to help practitioners understand the expectations courts impose upon experts as a result of, for example, Rule 702 of the Federal Rules of Evidence or comparable tests applied at the state level. The Task Force studied numerous cases, judicial opinions and various scholarly writings and relied heavily on federal cases. Not announcement of any new legal or accounting standard.
3 AICPA Code of Professional Conduct Rule 102 Integrity and objectivity In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.
4 AICPA Code of Professional Conduct Rule A member shall comply with the following standards and with any interpretations thereof by bodies designated by Council. * * * Sufficient Relevant Data. Obtain sufficient relevant data to afford a reasonable basis for conclusions or recommendations in relation to any professional services performed.
5 Certainty/Speculation Spectrum Speculative Lottery ticket ($1 to win $1.5 billion) Hopes and dreams The Middle Lost profits Valuations Royalties Property damage Certain 100 shares of Apple stock on February 9, 2016 at 12:30 pm CST
6 What is Reasonable Certainty? *Reasonable certainty is simply code for - Does the court think that, given all of the circumstances, this plaintiff has presented sufficient evidence to make it fair to award it the damages in question? *Richard Posner U.S. Court of Appeals 7 th Circuit (Chicago) quoted from his book How Judges Think 2008 A venture that has a 40-percent chance of earning $1,000, with an expected value of $400, is not worthless even though the probability of achieving the earnings in question is less than 50 percent.
7 Why Should You Care? Resource/Primer Designed for use by CPA/damages expert Roadmap Expert reports Expert challenges Cross-examination of experts Cross-examination of fact witnesses Claim assessment (pre- and post-filing)
8 Topics Addressed Introduction/General Principles Reliance on Client-Supplied Information Causation Considerations New Business Rule
9 Take Away Backstop With Other Testimony/Experts Anchor With Real World Consider Alternative Causes Test the Damages Model
10 Client Supplied Information An expert s use of client supplied data has historically been at issue: Projections of financial performance including lost revenues, associated costs, loss of value, out-of-pocket costs, and so on; Assumptions regarding growth rates, pricing, financing opportunities, and cost structure; Business information such as markets served, competitors, market share, and industry trends; or Technical information such as product features and specifications, and how those features and specifications contribute to the operation of a product.
11 Client Supplied Information Court s acceptance of the use of client supplied information by the expert relies heavily on FRE 702 but there is no set formula for what constitutes sufficient relevant data. In using client supplied data, the courts have focused on: Whether the data was prepared in the normal course of business; Who at the client prepared the data management vs. those who are qualified w/ day-to-day responsibilities; Extent of evidence that corroborates the data; Realistic assumptions; Whether the opposing side previously saw the projections; Whether the expert tested the data, assumptions and linkage to the business.
12 Causation Considerations Damages experts who testify as to causation will generally face vigorous challenges including: Extent of industry experience; Lack of evidence that business lost because of misconduct; Identifying specific customers or transactions lost as a result of misconduct; Alternative reasons for the plaintiff s loss.
13 Causation Considerations Damages experts must consider alternative factors such as: Generally prevailing economic conditions; Product quality issues unrelated to the defendant s alleged conduct; Technology changes such as the loss of intellectual property; Market changes such as the development or acquisition of IP by a competitor; Reputational harm for any reason other than the conduct of the defendant; Loss of key personnel; Environmental issues such as hurricanes, earthquakes, freezes, and the like.
14 New Business Rule? Historically, many jurisdictions have had various versions of the new business rule limiting recovery for lost profits. Mullen and Kinesoft Development Corp. decisions illustrate what is often referred to as a per se version of the new business rule, with the award of lost profits hinging on whether or not the business in question is "new" or "unestablished. In MindGames, Inc. v. W Publ g Co., Judge Posner, applying Arkansas law distinguishes between a rule and a standard: States that have rejected the new business rule are content to control the award of damages for lost profits by means of a standard damages may not be awarded on the basis of wild conjecture, they must be proved to a reasonable certainty... The "new business" rule is an attempt now widely regarded as failed to control the award of such damages by means of a rule. The new business rule is no longer a Rule in all jurisdictions.
15 Newly Established Businesses The Practice Aid cites the following cases for guidance in what is a New v. an Established Business : Delahanty v. First Pa. Bank, N.A. 318 Pa. Super. 90 (Pa. Super. Ct. 1983). Clark v. Scott, 520 S.E.2d 366 (Va. 1999). Gorjuice Wrap, Inc. v. Okin, Hollander & De Luca, LLP, 2011 N.J. Super. Unpub. LEXIS 93, *3 4 (App. Div. Jan. 12, 2011). The trend toward allowing recovery of lost profits for a new business is to focus on "evidentiary sufficiency" to calculate damages.
16 Newly Established Businesses In allowing new businesses to recover future lost profits, courts focus on whether or not the expert has provided the necessary evidence, with the quantum of evidence required different than that required of an established business seeking recovery of lost profits. In MindGames, Inc. v. Western Publishing Co., Judge Posner called for consideration of all information available that is relevant in evaluating whether the expert has met the threshold to prove the lost profits of a new business a rule of evidence. In Kids' Universe v. In2Labs, the Court of Appeals of California (Second Appellate District) relied in part on the Restatement (Second) of Torts as support for its finding that recovery for future lost profits of a new business was an evidentiary inquiry.
17 Newly Established Businesses Success in recovering lost profits for newly established businesses can be achieved through: Using multiple sources of evidence to establish sufficiency of analysis; Using multiple experts such as a CPA and an Economist or a CPA and an industry Expert, etc.; Using other similar businesses as a yardstick ; The expert should demonstrate "a substantial similarity between the facts forming the basis of the profit projections and the business opportunity that was destroyed;" There should be evidence of objectively verifiable dimensions of similarity including size, profits, investors, management, cost structures, etc.; Expert should consider and adjust for slight differences in clientele and geographic location.
18 Newly Established Businesses Pre-litigation projections have been successfully used. As previously discussed, courts have been more accepting of projections when: The projections were made in the normal course of business; The expert knew who constructed the projections; The person constructing the projections had the requisite experience; The expert had the background and expertise (was properly qualified) to make appropriate adjustments to the projections.
19 Newly Established Businesses The chances of recovering lost profits for newly established businesses has been improved when the expert has considered: The nature of the market for the business in question; The existence of management s expertise in the business in question; and/or The damages expert has relied on the opinions of other qualified experts. Even in states with per se new business rules, the Practice Aid cites examples of achieving successful recovery of lost profits.
20 Summary Courts articulation of what reasonable certainty means appears to recognize that the profits that form the basis for an economic damages calculation need not be certain in order to adduce a calculation of damages that has a reasonable basis. Courts generally seem to focus on: Whether the damages calculation has been made such that there is reasonable certainty that the damages amount has been properly calculated; The amount has been proven with a reasonable basis and sound methodology; Having multiple sources of evidence (and experts) supporting the calculation; Whether the expert has tested and adjusted the calculation to consider other causes.
21 Larry Kanter CPA, CFF, CFE 3102 Maple Ave, Suite 400 Dallas, Texas
Breach of Noncompete Means Damages for Loss Sustained and Lost Profits
Breach of Noncompete Means Damages for Loss Sustained and Lost Profits Pattridge v. Starks 2016 La. App. LEXIS CVS Comment: This Louisiana Case covers damage claims from a successful noncompete enforcement.
More informationRemedies: Injunction and Damages. 1. General
VI. Remedies: Injunction and Damages 1. General If infringement is found and validity of the patent is not denied by the court, then the patentee is entitled to the remedies of both injunction and damages
More informationReasonable Certainty Remains Uncertain
Reasonable Certainty Remains Uncertain Neil Steinkamp, CVA, CCIFP, CCA nsteinkamp@srr.com Regina Alter, Esq. Butzel Long alter@butzel.com Introduction n n n Many legal and financial practitioners are facing
More informationUNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA INDIVIDUALLY AND ON BEHALF OF ALL OTHERS SIMILARLY SITUATED, CLASS ACTION
Case 2:10-cv-05887-R-AJW Document 117-3 Filed 10/04/12 Page 1 of 12 Page ID #:2672 Exhibit A-i UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA ----------------------------------------------------X
More informationPure Earth Inc v. Gregory Call
2015 Decisions Opinions of the United States Court of Appeals for the Third Circuit 7-2-2015 Pure Earth Inc v. Gregory Call Follow this and additional works at: http://digitalcommons.law.villanova.edu/thirdcircuit_2015
More informationlitigation services bulletin
litigation services Court Case Summaries IN THIS ISSUE 2 Reducing Client Costs in Civil Litigation 3 Damages Expert Can Present Alternative Theory of Damages 4 Expert s Unconventional Method to Forecast
More information8.50 INVASION OF PRIVACY DAMAGES (01/2016) NOTE TO JUDGE
CHARGE 8.50 Page 1 of 19 8.50 INVASION OF PRIVACY DAMAGES (01/2016) NOTE TO JUDGE A plaintiff who has established a cause of action for invasion of privacy is entitled to recover damages for (1) the harm
More informationDAMAGES ISSUES: PROVING THE PAST AND PREDICTING THE FUTURE By: Alan H. Schorr
DAMAGES ISSUES: PROVING THE PAST AND PREDICTING THE FUTURE By: Alan H. Schorr I. ECONOMIC DAMAGES A. Back pay - The amount that Plaintiff would have earned from her employment had s/he not been terminated
More informationIN THE DISTRICT COURT OF APPEAL, LAKELAND, FLORIDA. February 29, 2008
IN THE DISTRICT COURT OF APPEAL, LAKELAND, FLORIDA February 29, 2008 DAVID ENGELKE and BRYAN ENGELKE, Appellants, v. Case No. 2D06-3133 ATHLE-TECH COMPUTER SYSTEMS, INC., Appellee. BY ORDER OF THE COURT:
More informationUNITED STATES V. BERGER: THE REJECTION OF CIVIL LOSS CAUSATION PRINCIPLES IN CONNECTION WITH CRIMINAL SECURITIES FRAUD
WASHINGTON JOURNAL OF LAW, TECHNOLOGY & ARTS VOLUME 6, ISSUE 4 SPRING 2011 UNITED STATES V. BERGER: THE REJECTION OF CIVIL LOSS CAUSATION PRINCIPLES IN CONNECTION WITH CRIMINAL SECURITIES FRAUD James A.
More informationWIPO ASIAN REGIONAL SYMPOSIUM ON THE IMPORTANCE OF THE INTELLECTUAL PROPERTY SYSTEM FOR HIGH-TECH INDUSTRIES
ORIGINAL: English DATE: July 2002 E MINISTRY OF SCIENCE AND TECHNOLOGY STATE INTELLECTUAL PROPERTY OFFICE (SIPO) WORLD INTELLECTUAL PROPERTY ORGANIZATION JAPAN PATENT OFFICE WIPO ASIAN REGIONAL SYMPOSIUM
More informationAPPEAL from a judgment of the circuit court for Brown County: TIMOTHY A. HINKFUSS, Judge. Affirmed. Before Hoover, P.J., Peterson and Brunner, JJ.
COURT OF APPEALS DECISION DATED AND FILED August 3, 2010 A. John Voelker Acting Clerk of Court of Appeals NOTICE This opinion is subject to further editing. If published, the official version will appear
More informationQUESTIONS? Call toll free, or visit
UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK ----------------------------------------------------------------x In re : : Master Docket No. 11 Civ. 0796 (LAK) CHINA VALVES TECHNOLOGY SECURITIES
More information100 Introduction.
Page 1 of 17 Checkpoint Contents Accounting, Audit & Corporate Finance Library Editorial Materials Business Valuation and Small Business Consulting Litigation Support Services Chapter 1 Introduction to
More informationA Back-To-Basics Approach To Patent Damages Law
Portfolio Media. Inc. 111 West 19 th Street, 5th Floor New York, NY 10011 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com A Back-To-Basics Approach To Patent Damages
More informationIntellectual Ventures Wins Summary Judgment to Defeat Capital One s Antitrust Counterclaims
Intellectual Ventures Wins Summary Judgment to Defeat Capital One s Antitrust Counterclaims News from the State Bar of California Antitrust, UCL and Privacy Section From the January 2018 E-Brief David
More informationBlanco, Tackabery & Matamoros, P.A., by Peter J. Juran, for Plaintiff Progress Builders, LLC.
Progress Builders, LLC v. King, 2017 NCBC 40. STATE OF NORTH CAROLINA MECKLENBURG COUNTY IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION 15 CVS 21379 PROGRESS BUILDERS, LLC, v. SHANNON KING, Plaintiff,
More informationEconomic Damages in IP Litigation
Economic Damages in IP Litigation September 22, 2016 HCBA, Intellectual Property Section Steven S. Oscher, CPA /ABV/CFF, CFE Oscher Consulting, P.A. Lost Profits Reasonable Royalty * Patent Utility X X
More informationSTATE OF MICHIGAN COURT OF APPEALS
STATE OF MICHIGAN COURT OF APPEALS NORTHWOODS MANUFACTURING, INC., Plaintiff-Appellee, UNPUBLISHED May 24, 2016 v No. 326551 Dickinson Circuit Court GREG LINSMEYER, JEFFREY PEARSON, and LC No. 12-017234-CB
More informationGARY KUZMIN, Appellant
Affirmed; Opinion Filed January 8, 2015. S In The Court of Appeals Fifth District of Texas at Dallas No. 05-13-01394-CV GARY KUZMIN, Appellant V. DAVID A. SCHILLER, Appellee On Appeal from the 429th Judicial
More informationBarry Dolin v. Asian AmerIcan Accessories Inc
2011 Decisions Opinions of the United States Court of Appeals for the Third Circuit 10-28-2011 Barry Dolin v. Asian AmerIcan Accessories Inc Precedential or Non-Precedential: Non-Precedential Docket No.
More informationThe Legal Ethics of Drafting Legal Opinions: Outside Counsel Perspective
The Legal Ethics of Drafting Legal Opinions: Outside Counsel Perspective Chris Rossman Foley & Lardner LLP Detroit, Michigan Attorney Advertising Prior results do not guarantee a similar outcome Models
More informationCASE LAW UPDATE ON THE TRIAL-WITHIN-A-TRIAL IN LEGAL MALPRACTICE CASES
CASE LAW UPDATE ON THE TRIAL-WITHIN-A-TRIAL IN LEGAL MALPRACTICE CASES By José I. Rojas and Carlos O. Fernández The trial-within-a-trial approach to handling legal malpractice litigation has developed
More informationUNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION
UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION SECURITIES EXCHANGE ACT OF 1934 Release No. 67793 / September 6, 2012 ACCOUNTING AND AUDITING ENFORCEMENT Release No. 3415 / September
More informationJUDGMENT REVERSED AND CASE REMANDED WITH DIRECTIONS. Division V Opinion by: JUDGE DAILEY Richman and Criswell*, JJ., concur
COLORADO COURT OF APPEALS Court of Appeals No.: 07CA2163 Weld County District Court No. 06CV529 Honorable Daniel S. Maus, Judge Jack Steele and Danette Steele, Plaintiffs-Appellants, v. Katherine Allen
More informationAugust 30, A. Introduction
August 30, 2013 The New Jersey Supreme Court Limits The Use Of Equitable Estoppel As A Basis To Compel Arbitration Of Claims Against A Person That Is Not A Signatory To An Arbitration Agreement A. Introduction
More informationCase 4:15-cv ALM-CAN Document 13 Filed 09/17/15 Page 1 of 8 PageID #: 58 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF TEXAS SHERMAN DIVISION
Case 4:15-cv-00571-ALM-CAN Document 13 Filed 09/17/15 Page 1 of 8 PageID #: 58 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF TEXAS SHERMAN DIVISION PRUVIT VENTURES, LLC, Plaintiff, vs. AXCESS GLOBAL
More informationSUPREME COURT OF THE UNITED STATES
Cite as: 547 U. S. (2006) 1 NOTICE: This opinion is subject to formal revision before publication in the preliminary print of the United States Reports. Readers are requested to notify the Reporter of
More informationReverse Payment Settlements In Pharma Industry: Revisited
Portfolio Media. Inc. 860 Broadway, 6th Floor New York, NY 10003 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com Reverse Payment Settlements In Pharma Industry: Revisited
More informationKCC Class Action Digest February 2019
KCC Class Action Digest February 2019 Class Action Services KCC Class Action Services partners with counsel to deliver high-quality, cost-effective notice and settlement administration services. Recognized
More informationNON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P
NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37 FRED POTOK, INDIVIDUALLY AND AS TRUSTEE OF THE FLOORGRAPHICS, INC., MINORITY SHAREHOLDER TRUST IN THE SUPERIOR COURT OF PENNSYLVANIA v. RICHARD
More informationISAACMAN KAUFMAN & PAINTER, P.C., a California professional corporation, Defendant/Appellee. No. 1 CA-CV
NOTICE: NOT FOR PUBLICATION. UNDER ARIZONA RULE OF THE SUPREME COURT 111(c), THIS DECISION DOES NOT CREATE LEGAL PRECEDENT AND MAY NOT BE CITED EXCEPT AS AUTHORIZED. IN THE ARIZONA COURT OF APPEALS DIVISION
More informationNo IN THE SUPREME COURT OF TEXAS. GRANT THORNTON LLP, Petitioner,
No. 06-0975 IN THE SUPREME COURT OF TEXAS GRANT THORNTON LLP, Petitioner, v. PROSPECT HIGH INCOME FUND, ML CBO IV (CAYMAN), LTD., PAMCO CAYMAN, LTD., PAM CAPITAL FUNDING, L.P., HIGHLAND CRUSADER FUND,
More informationRYVMED MEDICAL PRODUCTS, INC., DEVON HEALTH SERVICES, INC., DEVON MEDICAL, INC., d/b/a DEVON MEDICAL SUPPLIES, and SUPPLY MARKETING, INC.
IN THE SUPREME COURT OF FLORIDA CASE NO. SC11-1257 RYVMED MEDICAL PRODUCTS, INC., vs. Petitioner, DEVON HEALTH SERVICES, INC., DEVON MEDICAL, INC., d/b/a DEVON MEDICAL SUPPLIES, and SUPPLY MARKETING, INC.,
More informationBefore Judges Sabatino and O'Connor. On appeal from Superior Court of New Jersey, Law Division, Bergen County, Docket No. L
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court." Although it is posted on the internet, this opinion is binding
More informationIN THE COURT OF COMMON PLEAS OF LYCOMING COUNTY, PENNSYLVANIA V E R D I C T
IN THE COURT OF COMMON PLEAS OF LYCOMING COUNTY, PENNSYLVANIA BIERSDORF & ASSOCIATES, P.C., : DOCKET NO. 12-00,607 Plaintiff, : vs. : CIVIL ACTION : MARY HORNER, : Defendant. : NON-JURY VERDICT V E R D
More information2013 IL App (3d) Opinion filed May 30, 2013 IN THE APPELLATE COURT OF ILLINOIS THIRD DISTRICT A.D., 2013
2013 IL App (3d) 110391 Opinion filed May 30, 2013 IN THE APPELLATE COURT OF ILLINOIS THIRD DISTRICT A.D., 2013 THE PEOPLE OF THE STATE OF ) Appeal from the Circuit Court ILLINOIS, ) of the 10th Judicial
More informationCase 2:06-cv JS-WDW Document 18 Filed 03/26/2007 Page 1 of 13. Plaintiffs,
Case 2:06-cv-01238-JS-WDW Document 18 Filed 03/26/2007 Page 1 of 13 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK ------------------------------------X JEFFREY SCHAUB and HOWARD SCHAUB, as
More informationUNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT. v. No
PUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT 4444444444444444444444444444444444444444444444447 HESS ENERGY, INCORPORATED, Plaintiff-Appellee, v. No. 02-2129 LIGHTNING OIL COMPANY, LIMITED,
More informationNOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. RAY CATENA MOTOR CAR CORP., d/b/a RAY CATENA MERCEDES-BENZ, v. Plaintiff-Appellant,
More informationUNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA
Case 2:11-cv-03701-DMG-MRW Document 87-4 Filed 12/21/12 Page 1 of 15 Page ID #:1484 UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA ----------------------------------------------------X Case
More informationIN THE COURT OF APPEALS OF TENNESSEE AT KNOXVILLE November 15, 2002 Session
IN THE COURT OF APPEALS OF TENNESSEE AT KNOXVILLE November 15, 2002 Session JAMES KILLINGSWORTH, ET AL. v. TED RUSSELL FORD, INC. Appeal from the Circuit Court for Knox County No. 1-149-00 Dale C. Workman,
More informationCase 1:04-cv GMS Document Filed 10/04/2006 Page 1 of 6 MEASURE OF DAMAGES FOR BREACH OF CONTRACT
Case 1:04-cv-00163-GMS Document 280-2 Filed 10/04/2006 Page 1 of 6 MEASURE OF DAMAGES FOR BREACH OF CONTRACT Although the City has indicated that Section 15.4 of the Contract, which applies to terminations
More informationv. Record No OPINION BY JUSTICE ELIZABETH B. LACY June 8, 2001 GENEVA H. CAULEY, ET AL.
Present: All the Justices PEGGY H. JOHNSON, ET AL. v. Record No. 002058 OPINION BY JUSTICE ELIZABETH B. LACY June 8, 2001 GENEVA H. CAULEY, ET AL. FROM THE CIRCUIT COURT OF SOUTHAMPTON COUNTY Rodham T.
More informationCAUSE NO. D-1-GN JAMES STEELE, et al., IN THE DISTRICT COURT OF Plaintiffs
CAUSE NO. D-1-GN-14-005114 1/26/2015 11:42:11 AM Velva L. Price District Clerk Travis County D-1-GN-14-005114 JAMES STEELE, et al., IN THE DISTRICT COURT OF Plaintiffs VS. TRAVIS COUNTY, TEXAS GTECH CORPORATION,
More information2014 Securities Class Actions Year in Review: Five Developments That Will Change the Landscape
2014 Securities Class Actions Year in Review: Five Developments That Will Change the Landscape 2 Blake, Cassels & Graydon LLP 2014 Securities Class Actions Year in Review Blake, Cassels & Graydon LLP 1
More informationIN THE SUPREME COURT OF FLORIDA CASE NO. SC DISTRICT COURT CASE NO. 3D SUSAN FIXEL, INC., a Florida Corporation, Petitioner,
IN THE SUPREME COURT OF FLORIDA CASE NO. SC06-707 DISTRICT COURT CASE NO. 3D05-243 SUSAN FIXEL, INC., a Florida Corporation, Petitioner, v. ROSENTHAL & ROSENTHAL, INC., a New York Corporation, Respondent.
More informationCourt of Appeals Fifth District of Texas at Dallas
REVERSE and RENDER; Opinion Filed November 9, 2012. S In The Court of Appeals Fifth District of Texas at Dallas No. 05-10-01061-CV NORTH TEXAS TRUCKING, INC., Appellant V. CARMEN LLERENA, Appellee On Appeal
More informationIN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM 2003
IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM 2003 MARVIN I. HOROWITZ AND HOROWITZ & GUDEMAN, P.C., Appellants, v. CASE NO. 5D98-1944 EDWARD LASKE & RUTH E. LASKE, etc.,
More informationENDANGERING INJURED VICTIM (N.J.S.A. 2C:12-1.2)
Revised 3/14/16 ENDANGERING INJURED VICTIM () (Defendant) is charged with endangering an injured person 1, (name), on (date). This conduct is prohibited by a statute providing: A person is guilty of endangering
More informationOPINION NO December 12, 1994
N? A Ay STATEBAR _ ol4r1zona OPINION NO. 94-15 December 12, 1994 FACl?3= A law firm actively involved in the preparation and prosecution of patent applications before the United States Patent and Trademark
More informationCase 4:10-cv Document 40 Filed in TXSD on 06/07/10 Page 1 of 11 UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION
Case 4:10-cv-00171 Document 40 Filed in TXSD on 06/07/10 Page 1 of 11 UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION LONE STAR NATIONAL BANK, N.A., et al., CASE NO. 10cv00171
More informationPreliminary Injunctive Relief to Protect Trade Secrets and Enforce Non-Competes:
1 Preliminary Injunctive Relief to Protect Trade Secrets and Enforce Non-Competes: Is It Possible To Put The Toothpaste Back In The Tube? Attorney Advertising Prior results do not guarantee a similar outcome
More informationCase 2:09-cv CMR Document Filed 03/14/14 Page 1 of 24 EXHIBIT A-1
Case 2:09-cv-04730-CMR Document 184-2 Filed 03/14/14 Page 1 of 24 EXHIBIT A-1 Case 2:09-cv-04730-CMR Document 184-2 Filed 03/14/14 Page 2 of 24 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF PENNSYLVANIA
More informationv. Record No OPINION BY JUSTICE BARBARA MILANO KEENAN June 6, 1997 HOWARD P. HORTON
Present: All the Justices ANNA LEE HORTON v. Record No. 961176 OPINION BY JUSTICE BARBARA MILANO KEENAN June 6, 1997 HOWARD P. HORTON FROM THE CIRCUIT COURT OF CLARKE COUNTY James L. Berry, Judge In this
More informationCOURT OF APPEALS OF VIRGINIA
COURT OF APPEALS OF VIRGINIA Present: Judges Elder, Frank and Humphreys Argued at Salem, Virginia DESTINY GRACE GORDON MEMORANDUM OPINION * BY v. Record No. 2584-10-3 JUDGE LARRY G. ELDER NOVEMBER 1, 2011
More informationFINDINGS OF FACT. 5. Plaintiff properly bid for the Contract and the Contract became effective on August 30, (Stipulation No.
COMMONWEALTH OF PENNSYLVANIA PAMELA P. KRAMER d/b/a PPK : BEFORE THE BOARD OF CLAIMS ENTERPRISES : : VS. : : COMMONWEALTH OF PENNSYLVANIA, : DEPARTMENT OF GENERAL SERVICES : DOCKET NO. 3282 FINDINGS OF
More informationThe Halo Effect on Patent Infringement Risk: Should You Revisit Your Corporate Strategy for Mitigating Risk? March 23, 2017 Cleveland, OH
The Halo Effect on Patent Infringement Risk: Should You Revisit Your Corporate Strategy for Mitigating Risk? March 23, 2017 Cleveland, OH Steven M. Auvil, Partner Squire Patton Boggs (US) LLP Steve Auvil
More information) ) ) ) ) ) ) ) ) ) INTRODUCTION. Defendant Gary Blount ("Defendant") s response to Plaintiff s Motion for Partial
STATE OF NORTH CAROLINA COUNTY OF UNION A-1 PAVEMENT MARKING, LLC, vs. Plaintiff, APMI CORPORATION, LINDA BLOUNT and GARY BLOUNT, Defendants. IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION FILE
More informationIN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND SOUTHERN DIVISIO N
NORMAN OTTMAN, Plaintiff, IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND SOUTHERN DIVISIO N V. Civil Action No. AW-00-350 8 HANGER ORTHOPEDIC GROUP, INC., IVAL R. SABEL, and RICHARD A.
More informationMergers, Acquisitions & Divestitures. How to Expand Your Business in Today s Environment
Mergers, Acquisitions & Divestitures How to Expand Your Business in Today s Environment Mergers, Acquisitions & Divestitures PRESENTED BY: Jim Griffing, Treasurer, Silver Fox Advisor. A. Butch Madrazo,
More informationIN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF TEXAS MIDLAND DIVISION
IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF TEXAS MIDLAND DIVISION PETER KALTMAN, MALCOLM LORD, CELESTE NAVON, DAVID W. ORTBALS, PAUL E. STEWARD, GARCO INVESTMENTS, LLP Individually
More informationCalculating Contract Damages In A Volatile Market
Portfolio Media. Inc. 860 Broadway, 6th Floor New York, NY 10003 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com Calculating Contract Damages In A Volatile Market
More informationAC : ENGINEERING MALPRACTICE: AVOIDING LIABILITY THROUGH EDUCATION
AC 2007-1436: ENGINEERING MALPRACTICE: AVOIDING LIABILITY THROUGH EDUCATION Martin High, Oklahoma State University Marty founded and co-directs the Legal Studies in Engineering Program at Oklahoma State
More informationUNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT. Nos & JAY J. LIN, Appellant
Case:10-1612 Document: 003110526514 Page: 1 Date Filed: 05/10/2011 UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT NOT PRECEDENTIAL Nos. 10-1612 & 10-2205 JAY J. LIN, v. Appellant CHASE CARD SERVICES;
More informationThe Below Average Defendant: Establishing BAC Evidence in DUI Cases
The Below Average Defendant: Establishing BAC Evidence in DUI Cases Saturday, April 2, 2016 Kevin M. Duffan Shapiro, Appleton & Duffan 1294 Diamond Springs Road Virginia Beach, VA 23455 Phone: 757-460-7776
More informationUNITED STATES DISTRICT COURT WESTERN DISTRICT OF LOUISIANA LAFAYETTE DIVISION CIVIL ACTION NO. 6:12-CV JTT-CMH
UNITED STATES DISTRICT COURT WESTERN DISTRICT OF LOUISIANA LAFAYETTE DIVISION CITY OF OMAHA POLICE AND FIRE RETIREMENT SYSTEM, Individually and on Behalf of All Others Similarly Situated, v. Plaintiff,
More information11th Circ. Ruling May Affect Criminal Securities Fraud Cases
Portfolio Media. Inc. 111 West 19 th Street, 5th Floor New York, NY 10011 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com 11th Circ. Ruling May Affect Criminal Securities
More informationIN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF TEXAS MARSHALL DIVISION
Case 2:08-cv-00016-LED-RSP Document 567 Filed 09/18/13 Page 1 of 39 PageID #: 24019 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF TEXAS MARSHALL DIVISION RETRACTABLE TECHNOLOGIES, INC.
More informationCase 1:14-cv SMG Document 68 Filed 09/19/17 Page 1 of 29 PageID #: 1270
Case 1:14-cv-03131-SMG Document 68 Filed 09/19/17 Page 1 of 29 PageID #: 1270 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF NEW YORK SUSAN MOSES, on behalf of herself and all others similarly situated,
More informationMeet with United States Attorney Vishal Chander About Immigration Through Investment
Meet with United States Attorney Vishal Chander About Immigration Through Investment Mr. Vishal Chander, a United States Immigration Attorney, will be offering free consultations in Bangkok to individuals
More informationCOUNSEL JUDGES OPINION
1 MANUEL LUJAN INS., INC. V. JORDAN, 1983-NMSC-100, 100 N.M. 573, 673 P.2d 1306 (S. Ct. 1983) MANUEL LUJAN INSURANCE, INC., Plaintiff-Appellee, vs. LARRY R. JORDAN, d/b/a JORDAN INSURANCE, INC., Defendant-Appellant.
More informationJay Lin v. Chase Card Services
2011 Decisions Opinions of the United States Court of Appeals for the Third Circuit 5-10-2011 Jay Lin v. Chase Card Services Precedential or Non-Precedential: Non-Precedential Docket No. 10-1612 Follow
More informationMCR FEDERAL, LLC OPINION BY v. Record No CHIEF JUSTICE DONALD W. LEMONS December 14, 2017 JB&A, INC.
PRESENT: All the Justices MCR FEDERAL, LLC OPINION BY v. Record No. 161799 CHIEF JUSTICE DONALD W. LEMONS December 14, 2017 JB&A, INC. FROM THE CIRCUIT COURT OF FAIRFAX COUNTY Lorraine Nordlund, Judge
More informationILLINOIS OFFICIAL REPORTS
ILLINOIS OFFICIAL REPORTS Appellate Court Avon Hardware Co. v. Ace Hardware Corp., 2013 IL App (1st) 130750 Appellate Court Caption AVON HARDWARE COMPANY, d/b/a Avon Ace Hardware, MICHAEL A. CLARK, BEVERLY
More informationWhen is a ruling truly final?
When is a ruling truly final? When is a ruling truly final? Ryan B. McCrum at Jones Day considers the Fresenius v Baxter ruling and its potential impact on patent litigation in the US. In a case that could
More informationLegal Liability of CPAs
CHAPTER 4 Legal Liability of CPAs Review Questions 4 1 There are several reasons why the potential legal liability of CPAs for professional "malpractice" exceeds that of physicians and other professionals.
More informationPreemptive Use Of Post-Grant Review Vs. Inter Partes Review
Portfolio Media. Inc. 111 West 19 th Street, 5th Floor New York, NY 10011 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com Preemptive Use Of Post-Grant Review Vs. Inter
More informationCase 0:10-cv MGC Document 913 Entered on FLSD Docket 08/23/2012 Page 1 of 5 UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORIDA
Case 0:10-cv-60786-MGC Document 913 Entered on FLSD Docket 08/23/2012 Page 1 of 5 COQUINA INVESTMENTS, v. Plaintiff, UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF FLORIDA CASE NO. 10-60786-Civ-Cooke/Bandstra
More informationDon't Overlook Pleading Challenges In State Pharma Suits
Portfolio Media. Inc. 111 West 19 th Street, 5th Floor New York, NY 10011 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com Don't Overlook Pleading Challenges In State
More informationIN THE STATE COURT OF GWINNETT COUNTY STATE OF GEORGIA
IN THE STATE COURT OF GWINNETT COUNTY STATE OF GEORGIA MIDLAND FUNDING LLC ASSIGNEE OF CHASE BANK(USA, N.A., Plaintiff v. Civil Action No 10-07271-4 JILL SHERIDAN, Defendant DEFENDANT'S MOTION FOR AN AWARD
More informationIN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE September 7, 2001 Session
IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE September 7, 2001 Session CHRISTELL STAGGS v. WILLIAM E. SELLS, ET AL. Appeal from the Chancery Court for Putnam County No. 98-329 John Turnbull, Chancellor
More informationIN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE
IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: ) Chapter 11 ) WASHINGTON MUTUAL, INC., et al., ) Case No. 08-12229 (MFW) ) Debtors. ) Jointly Administered ) ) Hearing Date: July
More informationPreparing for Daubert Through the Life of a Case
Are You Up to the Challenge? By Ami Dwyer Meticulous attention throughout the lifecycle of a case can prevent a Daubert challenge from derailing critical evidence at trial time. Preparing for Daubert Through
More informationThe Attorney as Third-Party Neutral: Navigating Ethical Obligations
The Attorney as Third-Party Neutral: Navigating Ethical Obligations John M. Delehanty Partner Mintz, Levin, Cohn, Ferris, Glovsky & Popeo, P.C. Washington, D.C. April 20, 2012 Sources of Ethical Rules
More informationUNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA JACKSONVILLE DIVISION
Sunoptic Technologies, LLC v. Integra Luxtec, Inc et al Doc. 34 UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA JACKSONVILLE DIVISION SUNOPTIC TECHNOLOGIES, LLC, a Florida Limited Liability Company,
More informationEmployers of Notaries Must Train and Supervise or Face Direct Liability for Failure to Prevent Harm to Third Parties
Employers of Notaries Must Train and Supervise or Face Direct Liability for Failure to Prevent Harm to Third Parties Offices: Boca Raton Boston Chicago Hong Kong London Los Angeles New Orleans New York
More informationGeorge Mason University School of Recreation, Health & Tourism Court Reports American Powerlifting Association v. Cotillo (Md.
PARTICIPANT ASSUMES RISK OF INJURY INTEGRAL TO SPORT AMERICAN POWERLIFTING ASSOCIATION v. COTILLO Court of Appeals of Maryland October 16, 2007 [Note: Attached opinion of the court has been edited and
More informationCourt Clarifies Use of Measured Mile Theory, Notice of Claims Provisions
Select 'Print' in your browser menu to print this document. 2007 The Legal Intelligencer Online Page printed from: http://www.law.com/jsp/pa/index.jsp Back to Article Court Clarifies Use of Measured Mile
More informationClient Alert. Natural Resource Damages After NJDEP v. Dimant. The Spill Act. Facts of Dimant
Number 1409 October 2, 2012 Client Alert Latham & Watkins Environment, Land & Resources Department Natural Resource Damages After NJDEP v. Dimant In a unanimous opinion, the New Jersey Supreme Court held
More informationCase 4:10-cv Y Document 197 Filed 10/17/12 Page 1 of 10 PageID 9245
Case 4:10-cv-00393-Y Document 197 Filed 10/17/12 Page 1 of 10 PageID 9245 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF TEXAS FORT WORTH DIVISION PAR SYSTEMS, INC., ET AL. VS. CIVIL
More informationHow to Deal with Plaintiffs Favorites:
How to Deal with Plaintiffs Favorites: Past Transgressions, Accusations, and Other Plays from Plaintiffs Playbook Paul Schmidt Covington & Burling LLP One CityCenter 850 Tenth Street, NW Washington, DC
More informationSubmitted October 12, 2017 Decided. Before Judges Alvarez and Currier.
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court." Although it is posted on the internet, this opinion is binding
More informationArgued September 13, 2018 Decided. On appeal from Superior Court of New Jersey, Law Division, Morris County, Docket No. L
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court." Although it is posted on the internet, this opinion is binding
More informationCommittee Opinion October 31, 2005 PROVISION ALLOWING FOR ALTERNATIVE FEE ARRANGEMENTS SHOULD CLIENT TERMINATE REPRESENTATION MID-CASE WITHOUT CAUSE.
LEGAL ETHICS OPINION 1812 CAN LAWYER INCLUDE IN A FEE AGREEMENT A PROVISION ALLOWING FOR ALTERNATIVE FEE ARRANGEMENTS SHOULD CLIENT TERMINATE REPRESENTATION MID-CASE WITHOUT CAUSE. You have presented a
More informationIN THE SUPREME COURT OF THE STATE OF DELAWARE. DELAWARE BAY SURGICAL SERVICES, P.A., a Delaware Professional Services Corporation, No.
IN THE SUPREME COURT OF THE STATE OF DELAWARE DELAWARE BAY SURGICAL SERVICES, P.A., a Delaware Professional Services Corporation, No. 370, 2005 Defendant-Below, Appellant, Cross-Appellee, Court Below:
More informationUNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA, WESTERN DIVISION. Case No. 2:14-cv CBM-E
MICHAEL J. ANGLEY, Individually and on Behalf of All Others Similarly Situated, UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA, WESTERN DIVISION v. UTI WORLDWIDE INC., et al., Plaintiff, Defendants.
More informationNOT FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
NOT FOR PUBLICATION UNITED STATES COURT OF APPEALS FILED JAN 12 2018 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT UNITED STATES ex rel. DAVID VATAN, M.D., v. Plaintiff-Appellant, QTC
More informationCase 3:14-cv K Document 1117 Filed 06/27/18 Page 1 of 15 PageID 61373
Case 3:14-cv-01849-K Document 1117 Filed 06/27/18 Page 1 of 15 PageID 61373 IN THE UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF TEXAS DALLAS DIVISION ZENIMAX MEDIA INC. and ID SOFTWARE, LLC, Plaintiffs,
More informationMEALEY S 1 LITIGATION REPORT ERISA. A commentary article reprinted from the February 2018 issue of Mealey s Litigation Report: ERISA. by Ian S.
MEALEY S 1 LITIGATION REPORT ERISA To Fee, Or Not To Fee. That Is The Question: In Certain Cases, Arbitrating ERISA Benefits Cases May Enable Plan Fiduciaries To Avoid Paying Plaintiffs Attorney s Fees
More information