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burden of proof |
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burden of proof
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| The Court's holding emphasized the procedural manner in which succession arises, and the resultant evidentiary burden that is created. Thus, Mattco's cause of action is analogous to a legal malpractice case in which an attorney is accused of losing a plaintiff's case through negligence, and the same evidentiary burden applies. The 10th Circuit found Colorado had met its evidentiary burden by showing the core deposit intangible had an ascertainable value that was independent of goodwill and a limited useful life, the length of which could be ascertained with reasonable accuracy. |
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