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Applying the Market Approach to Valuation for Patent Damages in Light of Recent Case Law

March 2011
Stephen Heath
AICPA FVS Consulting Digest

Stephen Heath examines three U.S. Federal Court of Appeals decisions, Lucent Technologies, Inc. v. Gateway, Inc.; ResQNet.com, Inc. v. Lansa, Inc. and Wordtech Systems, Inc. v. Integrated Networks Solutions, Inc., which all directly address the use of license agreements in the determination of a reasonable royalty.

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