Kauai Makai, LLC v. Ta

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that royalty rates \must be ramped down * * * at a rate of 33 percent per year\ from prior-year royalty rate
• finding allocations based on a discounted cashflow methodology unreasonable where the Commissioner “employed the wrong useful life, the wrong discount rate, and an unrealistic growth rate”

Source: CourtListener parenthetical corpus (CC0).