A CRA expert testified on the value of intellectual property within in bankruptcy sale in connection with a dispute between the secured lenders. CRA analyzed the Debtor’s business model, trademark positioning, and comparable transactions. CRA relied on a market approach and income approach to estimate the value of the certain intellectual property and goodwill within the purchase price of the apparel-related entity being sold. The Court’s award resulted in a favorable outcome for the client.
Who bore the tariff burden? Economics of IEEPA refund disputes
The refund question sits at the intersection of customs procedure, administrative law, but also economics, and resolution will likely vary significantly across...