Page 8 - Acertaining Economic Damages Calculation
P. 8
Bettius & Sanderson, P.C. v. National Union Fire Ins. Co., 839 F.2d 1009 (4th Cir. 1988) ........................ 37
Lost Gross Profits as Measure of Lost Net Profits ........................................................................................... 38
Nature of Costs to Include in Calculation — Variable, Incremental, Fixed? ................................................... 39
Waggoner Motors, Inc. v. Waverly Church of Christ, 159 S.W.3d 42 (Tenn. Ct. App. 2004) .................... 39
In re Mahurkar Double Lumen Hemodialysis Catheter Patent Litig., 831 F. Supp. 1354 (N.D. Ill. 1993)
(Judge Easterbrook, sitting by designation) .................................................................................................. 41
ERI Consulting Eng'rs, Inc. v. Swinnea, 318 S.W.3d 867 (Tex. 2010) ........................................................ 42
RKR Motors, Inc. v. Associated Uniform Rental Linen & Supply, Inc., 995 So.2d 588 (Fla. Dist. Ct. App.
2008) ............................................................................................................................................................. 44
Use of Account Analysis and Regression to Identify the Fixed or Variable Nature of Costs .......................... 46
eCommerce Indus., Inc. v. MWA Intelligence, Inc., 2013 WL 5621678 (Del. Ch. Sep. 30, 2013)
(unpublished) ................................................................................................................................................ 46
Polaroid Corp. v. Eastman Kodak Co., 16 U.S.P.Q.2d 1481, 1990 WL 324105 (D. Mass. October 12, 1990)
....................................................................................................................................................................... 48
Using Margin Information ................................................................................................................................ 50
Glattly v. Air Starter Components, Inc., 332 S.W.3d 620 (Tex. App. 2010) ............................................... 51
HHT Ltd. Co. v. Nationwide Recovery Sys. Ltd., 2013 WL 2395108 (Tex. App. May 31, 2013) ............. 53
Other Relevant Considerations ......................................................................................................................... 54
Conclusion ........................................................................................................................................................ 55
Chapter 3 — What Constitutes Best Evidence................................................................................................. 56
Introduction ....................................................................................................................................................... 56
Best Evidence and the Use of Historical Financial Data .................................................................................. 59
Travellers Int'l, A.G. v. Trans World Airlines, 41 F.3d 1570 (2d Cir. 1994) ............................................... 60
California Fed. Bank v. United States, 395 F.3d 1263 (Fed. Cir. 2005) ...................................................... 60
National Prods., Inc. v. Gamber-Johnson LLC, 734 F. Supp. 2d 1160 (W.D. Wash. (2010) ...................... 61
LightLab Imaging, Inc. v. Axsun Techs., Inc., 469 Mass. 181 (2014) ......................................................... 61
Best Evidence and the Use of Contemporaneous Third-Party Market Data .................................................... 62
Alaska Rent-A-Car, Inc. v. Avis Budget Group, Inc., 738 F.3d 960 (9th Cir. 2013) ................................... 62
6 © 2020 Association of International Certified Professional Accountants