Further research reveals the issue is with formatting, in particular
borders, affecting the value of cells.  I will attach a new spreadsheet
demonstrating the issue.  I have also filed a bug at LibreOffice:

https://www.libreoffice.org/bugzilla/show_bug.cgi?id=72969

Steps to reproduce:

See attached spreadsheet (bug-format-affects-value.ods).  The first line
has no formatting and behaves as expected.  The second line has a border
on cell B2 and the value of that cell is affected.

Current behavior:

Cell C2 displays the value "Failed".
If the value of cell B2 is copied and pasted as text the value pasted is 
"foobar ".

Expected behavior:

Cell C2 displays the value "Passed" like the cell C1.  
If the value of cell B2 is copied and pasted as text the value pasted is 
"foobar".


** Bug watch added: LibreOffice Bugzilla #72969
   https://www.libreoffice.org/bugzilla/show_bug.cgi?id=72969

** Attachment added: "Simplified example spreadsheet demonstrating the issue"
   
https://bugs.launchpad.net/ubuntu/+source/libreoffice/+bug/1263326/+attachment/3934242/+files/bug-format-affects-value.ods

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https://bugs.launchpad.net/bugs/1263326

Title:
  #VALUE doesn't propagate correctly subtracting text from numbers

Status in “libreoffice” package in Ubuntu:
  Triaged

Bug description:
  1) lsb_release -rd
  Description:  Ubuntu Trusty Tahr (development branch)
  Release:      14.04

  2) apt-cache policy libreoffice-calc
  libreoffice-calc:
    Installed: 1:4.1.3-0ubuntu2
    Candidate: 1:4.1.3-0ubuntu2
    Version table:
   *** 1:4.1.3-0ubuntu2 0
          500 http://us.archive.ubuntu.com/ubuntu/ trusty/main amd64 Packages
          100 /var/lib/dpkg/status

  3) What is expected to happen via a terminal:
  cd ~/Desktop && wget 
https://bugs.launchpad.net/ubuntu/+source/libreoffice/+bug/1263326/+attachment/3933694/+files/bug.ods
 && localc --nologo bug.ods

  is that cell H6 shows the expected value of $4081.03.

  4) What happens instead is it shows #VALUE.

  WORKAROUND: if one inserts a row, and then removes the row, it shows
  the expected $4081.03.

  WORKAROUND: Change all formulas containing:
  ""

  to the number zero:
  0

  ProblemType: Bug
  DistroRelease: Ubuntu 13.10
  Package: libreoffice-calc 1:4.1.3-0ubuntu1
  ProcVersionSignature: Ubuntu 3.11.0-14.21-generic 3.11.7
  Uname: Linux 3.11.0-14-generic x86_64
  NonfreeKernelModules: nvidia
  ApportVersion: 2.12.5-0ubuntu2.2
  Architecture: amd64
  Date: Sat Dec 21 07:59:29 2013
  InstallationDate: Installed on 2012-11-18 (397 days ago)
  InstallationMedia: Ubuntu 12.10 "Quantal Quetzal" - Release amd64 (20121017.5)
  MarkForUpload: True
  ProcEnviron:
   LANGUAGE=en_US
   PATH=(custom, no user)
   XDG_RUNTIME_DIR=<set>
   LANG=en_US.UTF-8
   SHELL=/bin/bash
  SourcePackage: libreoffice
  UpgradeStatus: Upgraded to saucy on 2013-11-10 (40 days ago)

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