In an employment contract dispute in which the owner of a start-up professional football league terminated its commissioner at the beginning of COVID-related lockdowns, the commissioner engaged a Brattle accounting and damages expert to determine lost compensation. In response to the owner’s allegation that the commissioner’s decision to employ a former NFL wide receiver was – among other actions – due cause for termination, Brattle’s expert also analyzed the materiality of that decision. Our expert opined that the decision was immaterial. The parties settled after expert depositions and prior to trial.