- 37 -
we shall address each of the following components of the proceeds
of the Farmers lawsuit: (1) Lost profits damages of $1,497,016,
(2) punitive damages of $290,715, (3) attorneys' fees and costs
of $226,212, and (4) interest of $177,881. DCI contends that
$1,121,18228 should be allocated to DCI and that $450,245 should
be allocated to the Diamonds as the owners of ETS. To support
that contention, DCI relies on the selected allocation analysis
that was (1) prepared by Mr. Donnelly, the certified public
accountant who was retained to analyze how the proceeds of the
Farmers lawsuit should be divided between DCI and the Diamonds as
the owners of ETS and (2) relied on by DCI and the Diamonds when
they allocated $1,121,182 of the proceeds of the Farmers lawsuit
to DCI and $450,245 of those proceeds to the Diamonds as the
owners of ETS. According to petitioner, those amounts represent
the respective shares of DCI and the Diamonds (viz., $1,600,626
and $654,357, respectively) of the proceeds of the Farmers
lawsuit as determined by Mr. Donnelly under the selected alloca-
tion analysis, reduced by their respective shares (viz., $479,444
and $204,112, respectively) of the attorneys' fees and costs
actually incurred in the Farmers lawsuit as determined by Mr.
27(...continued)
spondent conceded that issue. In fact, respondent states on
brief that she made no concession with respect to "the disallowed
contract services expense."
28 That amount includes the indemnity damages of $63,159 that
are not at issue in this case. See supra note 15.
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