Federal Circuit: WMI Holdings Corp. v. US

As plaintiff didn't sufficiently establish value of particular assets within a group acquisition, court was not obliged to independently evaluate the assets.

(NB:  we don't know many things, but we especially don't know tax and patent.  As always, entertainment purposes only.)


http://www.cafc.uscourts.gov/sites/default/files/opinions-orders/17-1944.Opinion.6-1-2018.1.pdf