This section contains the nature of the case and procedural background.

P is a 'leading manufacturer of optical technologies.' D is a merchant that deals in electronic test equipment in Taiwan. D entered into negotiations to purchase fiber-optic testing equipment from P. On December 15, 2015, P provided D with a price quote, with a price of $119,500.00 with a discount of $24,500.00 for a final price of $95,000.00 if 'the purchase order is received by close of business 12/16/2015.' D sent a Purchase Order the next day which omitted the 'Desktop Analysis Software' and 'Spot Scan feature' that had been included in the Quote and accordingly authorized a purchase price of only $78,000.00. The shipping date was specified as 'by advice,' and the purchase order asked that P 'enter this order in accordance with the prices, terms, delivery method, and specifications listed above.' The parties negotiated and P made clear it needed to ship before the year's end. D resent its Purchase Order on December 30, 2015. P sent a Sales Order with a shipping date as 'on or before 01/15/2016,' which accommodated P's insistence on shipment before the end of the year. It also reincorporated the standard terms and conditions from P's Quote, and asked that D notify Luna immediately of any term of the Sales Order 'is not correct in any way.' D responded immediately, and asked that P 'please ship the goods by our notice, not on or before 01/15/2016.' P protested about the shipping delay. P maintained that shipping must take place before the New Year, and D was equally adamant that shipping should be by notice. D offered P: 'Or you can accept return good [sic] if there is problem with our customer.' P 'understood this email to be accepting its condition that the equipment had to be shipped on December 31, 2016.' P shipped the equipment on the last day of 2015. D received the equipment on January 20, 2016. On March 9, 2016, D indicated that it would need to return the equipment because D's customer found it unsuitable. P stated it would not accept the return. D returned the unused equipment. P sued D for the $78,000 price. D asked for 'incurred expenses for inbound airfreight, customs clearance, outbound airfreight charges, and other costs,' incurred in connection with returning the equipment. D moved for judgment on the pleadings.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.