Opinion ID: 782788
Heading Depth: 1
Heading Rank: 5

Heading: Remittitur of M & S Profits Award

Text: 30 The district court denied M & S's motion for a new trial or remittitur. M & S appeals only the denial of its motion for remittitur, a decision we will reverse only upon a manifest abuse of discretion or because the verdict is so grossly excessive the result is monstrous or shocking. Callantine v. Staff Builders, Inc., 271 F.3d 1124, 1133-34 (8th Cir.2001). The jury awarded Andreas $280,000 for M & S's illgotten profits. M & S earned an annual fee of $6,850,000 and a bonus of $480,000 from work on the Audi account. M & S introduced evidence that its profit during the relevant time during which the Wake Up commercial was produced-September 1998 through February 1999-was only $546,821 and that its fee was based solely on the number of employee hours spent working on the Audi account. M & S admits that at least 90% of its work performed during the limited time period was related to the three TT coupe commercials. On appeal, M & S argues that remittitur is necessary because the evidence at trial proved at most a damages award of one-third of its profits (because it allegedly was working equally on all three commercials), or $182,255, but that the jury's $280,000 award was almost half of its profit. 31 M & S ignores the fact that it carried the burden of establishing its deductible expenses and the elements of profit attributable to factors other than the copyrighted work. § 504(b). Doubt as to the computation of profits is resolved in the copyright holder's favor. Where the infringing defendant fails to meet its burden of proving profits, the gross figure may stand as the defendant's profits from the infringement. Frank Music I, 772 F.2d at 514. Further, M & S's argument is based on its witnesses' vague testimony that its employees spent approximately equal time on each of the three commercials. This evidence was undisputed only because M & S did not keep detailed time records to determine how much time was spent on each commercial. Given the lack of detailed records, the jury was free to discount M & S's estimates of how much of its profit was related to the infringement. The difference between one-half of its profits and one-third of its profits is not so monstrous, shocking, or grossly excessive in this case that we can say the district court manifestly abused its discretion in denying the motion.