In VirnetX, Inc. v. Cisco Systems, Inc. and Apple, Inc.,1 the Federal Circuit addressed several damage-related issues including the Entire Market Value Rule, the use of comparable licenses, and the Nash Bargaining Solution.2 Technology and Accused Products The patents at issue claimed technology for providing security over networks such as the internet. VirnetX, a licensing […]Continue reading

By: Ronald A. Bero, CPA/ABV, CFF, CFFA, CVA If you are involved in shareholder disputes or other situations requiring a business valuation, you will likely encounter valuations using the income approach to valuation. A common income approach method is the Discounted Cash Flow (“DCF”) method. Under the DCF method, the valuator necessarily calculates a terminal […]Continue reading

In Apple, Inc. v. Motorola, Inc., the Federal Circuit Reverses Exclusion of Both Parties’ Damage Experts In Apple, Inc. v. Motorola, Inc.,1 the Federal Circuit recently reversed a district court’s decision that excluded the majority of both parties’ damages expert evidence.2 Commentators have suggested that this decision may signal a reverse in the trend of […]Continue reading

In Octane Fitness, LLC v. Icon Health & Fitness, Inc., the Supreme Court Lowers Requirements for Attorneys’ Fees Under Section 285 On April 29, 2014, in Octane Fitness, LLC v. Icon Health & Fitness, Inc.,1 the Supreme Court significantly changed the standard for awarding attorneys’ fees in patent litigation. The Supreme Court rejected the Federal […]Continue reading

Embezzlement Statistics Show Patterns On April 8, 2013, the Milwaukee Journal Sentinel reported that the human resources manager for a major Milwaukee scrap recycling company had been charged with embezzling more than $1 million from the company over the past 6 years. Eight days later, on April 16, 2013, the Milwaukee Journal Sentinel reported that […]Continue reading

Defining a Business’ “Permanent Investment” This is a follow-up article to: Defining Permanency of Investment.1  As previously noted, the phrase “permanency of investment” appears in the dealership statutes of approximately two-thirds of the 50 U.S. states. In Chapter 218 of the Wisconsin Statutes, in order for an auto manufacturer to add an additional dealership into […]Continue reading

Federal Trade Commission Report In March 2011, the Federal Trade Commission issued its most recent study of intellectual property issues titled, “The Evolving IP Marketplace: Aligning Patent Notice and Remedies with Competition” (“The FTC Report”). In 2003 and 2007, the FTC had issued two previous reports focusing on intellectual property issues.1 These previous FTC Reports […]Continue reading