¹ Typically, a damages study is simply a series of calculations translating the damages suffered by the plaintiff into economic terms. The question is whether tax effects—positive or negative—should be reflected.

² See Cynthia Spina v. Forest Preserve District of Cook County, 207 FSupp2d 764 (ND IL 2002) and Liptak, “Tax Bill Exceeds Award to Officer in Sex Bias Case,” NY Times (8/11/02), section 1, p. 18.

³ John W. Banks, Sup. Ct., 1/24/05.

⁴ See Wood, “Supreme Court Attorneys Fees Decision Leaves Much Unresolved,” 106 Tax Notes 792 (2/2/05).

⁵ See Wood, “Jobs Act Attorney Fee Provision: Is it Enough?” 105 Tax Notes 961 (11/15/04).

⁶ Chuong Van Pham v. City of Seattle, WA Ct. of Apps., No. 52356-2-I, 12/20/04.

⁷ A lodestar amount is the sum of the attorneys’ fees determined under a certain formula. To calculate attorneys’ fees using the lodestar method, one multiplies the number of hours reasonably expended in the litigation by the lawyer’s reasonable hourly rate of compensation. The hourly rate depends on a variety of factors, including the novelty or complexities of the issues, the time spent on unsuccessful claims or unproductive time, and the counterpart nature and quality of the representation.

⁸ Linda Blaney v. Int’l Assoc. of Machinists and Aerospace Workers, 87 P3d 757 (WA 2004).

⁹ LaSalle Talman Bank, F.S.B., Ct. Fed. Cl., 2/8/05.

¹⁰ See Centex Corp., 55 Fed. Cl. 381 (2003).

¹¹ Home Savings of America, F.S.B., 57 Fed. Cl. 694 (2003).

¹² William C. Randall v. B.J. Loftsgaarden, 478 US 647 (1986).

¹³ See Peter Gabor Kalman, 914 F2d 1473 (Fed. Cir. 1990); see also John R. DePalma v. Westland Software House, 225 Cal.App.3d 1534 (1990).

¹⁴ Paul Danzig v. Jack Greenberg & Assoc., 161 Cal.App.3d 1128 (1984), cert. den.

¹⁵ DePalma, note 13 supra.

¹⁶ Victor Coty v. Ramsey Associates, Inc., 546 A2d 196 (VT 1988), cert. den.

¹⁷ Hanover Shoe, Inc., 392 US 481 (1968).

¹⁸ See, e.g., Orchard Container Corp. v. Edgar L. Orchard, 601 SW2d 299 (MO 1990).

¹⁹ See, e.g., McLaughlin v. Union–Leader Corp., 127 A2d 269 (1956), cert. den.