Page 9 - Economic Damage Calculations
P. 9

Chapter 7 — Example Case Law ...................................................................................................................... 42

           A Comprehensive Illustration of the Diversity in Case Law ............................................................................ 42

             Energy Capital Corp. v. United States, 302 F.3d 1314 (Fed. Cir. 2002) ...................................................... 42

           Case Law Consistent With the Use of a Risk-Free or Otherwise Low Discount Rate ..................................... 43


             American List Corp. v. U.S. News & World Report, Inc., 75 N.Y.2d 38, 550 N.Y.2d 590 (1989) ............. 43

             Schonfeld v. Hilliard, 62 F. Supp. 2d 1062 (S.D.N.Y. 1999) ....................................................................... 43

             BGB Pet Supply, Inc. v. Nutro Products, 1997, U.S. App. LEXIS 22451 ................................................... 43

             Purina Mills, L.L.C. v. Less, 295 F. Supp. 2d 1017 (N.D. Iowa 2003) ........................................................ 44

             Northern Helex Co. v. United States, 634 F.2d 557 (Ct. Cl. 1980) .............................................................. 44


             Kairos Scientific v. Fish & Richardson, P.C., 2003 WL 21960687 (Cal. Super. Ct. Jul. 29, 2003) ............ 44

           Case Law Consistent With the Use of a Risk-Adjusted Rate ........................................................................... 44

             Olson v. Nieman’s, Ltd., 579 N.W.2d 299 (Iowa 1998) ............................................................................... 44

             Celebrity Cruises, Inc. v. Essef Corp., 434 F. Supp. 2d 169 (S.D.N.Y. 2006) ............................................. 45

             American Federal Bank, FSB v. United States (72 Fed. Cl. 586 2006) ....................................................... 46


             In re Magna Cum Latte, Inc., 2008 WL 2047937 ......................................................................................... 46

             Burger King Corp. v. Barnes, 1 F. Supp. 2d 1367 (S.D. Fla. 1998) ............................................................. 46

             Kool, Mann, Coffee & Co. v. Coffey, 300 F.3d 340 (3d Cir. 2002) ............................................................ 46

             Fairmont Supply Co. v. Hooks Industrial, Inc., 177 S.W.3d 529 (Tex. App. 1 Dist. [Houston] 2005) ....... 47


           Other Notable Case Law ................................................................................................................................... 47

             Diesel Machinery, Inc. v. B.R. Lee Industries, Inc., 418 F.3d 820 (8th Cir. 2005) ...................................... 47

             Jones & Laughlin Steel Corp. v. Pfeifer, 462 U.S. 523 (1983) .................................................................... 47

        Glossary ............................................................................................................................................................... 48


        Appendix .............................................................................................................................................................. 55

        Resource and Reference List.............................................................................................................................. 55

           Books and Chapters .......................................................................................................................................... 55

           Articles .............................................................................................................................................................. 56




                               © 2020 Association of International Certified Professional Accountants              7
   4   5   6   7   8   9   10   11   12   13   14