This case involves a business dispute between a celebrity clothing designer and a department store she previously entered into a partnership agreement with. The designer entered into a business partnership with the department store to launch a new line of teen-casual garments. The designer owned 60% of the line and the restaurant group owned 40%. The business relationship ultimately soured and the department store and the designer entered an arbitration proceeding. One day after the arbitration concluded, the department store purported to exercise a clause in their partnership agreement which led to the expulsion of the designer from the agreement with the store retaining the designer’s ownership of the clothing line. An expert in capital account valuations was sought to opine on the valuation of the clothing line.