Debtor Accountant for Jon Harder, Chief Executive Officer of the Sunwest Enterprise of Companies (Oregon District Court, Case No. 09-cv-06074 HO – Reference Withdrawn, Former Bk. Case No. 08-37225-tmb11): Consulting expert for defense counsel in the preparation of financial restructure plan and analysis of multiple competing restructure plans in $2.5 billion assisted living facility enterprise. Performed tax planning and analysis, evaluation of asset retention and disposition issues, and evaluation of claims against third parties. Result: Settlement.
In re Yellowstone Mountain Club LLC (Montana District Court, Case No. 08-61570): Consulting expert to plaintiff counsel against Credit Suisse, a multi-national lending institution accused of breaching its fiduciary duty to a mountain resort entity by lending approximately $232 million to the primary owner of the entity, which was to be used for personal purposes, not business purposes. The money was never repaid to the corporation, which filed for bankruptcy. Result: Judicial ruling for plaintiff.
Textron Financial Corporation v. Teufel et. al. (Oregon District Court, Case No. 3:2009cv00906): Testifying expert for defense counsel of company that had its debt financing cancelled unexpectedly. Analyzed numerous accounting issues, bank “internal audit reports”, company and CPA prepared financial statements, work-in-process schedules and financial liquidity and forecasts. Assisted counsel in evaluating claims against financial institution, recommended to company new internal controls and accounting oversight to better manage company and credit facility. Result: Settlement.
(West Coast Nursery Producer v. Local Accounting Firm): Testifying expert to plaintiff counsel in the analysis of a sale of a nursery producer where purchase price was based on certain inventory levels that were alleged to have been overstated. Performed an analysis of the accountants’ working papers to determine compliance with applicable standards of care, prepared cost accounting models, determined material misstatements with respect to inventory amounts, and prepared counsel for depositions. Result: Settlement.
In re Berjac of Oregon (Oregon District Court, Case No. 12-63884-tmr7): Testifying expert to defense counsel in support of Bullivant Houser Bailey PC’s (“BHB”) Motion to Approve Settlement of Fee Claims. Prepared analysis from historical financial information and rendered conclusions on BHB’s banking relationships, bank covenants, net borrowings, net cash flows, and alternate financing options that were available to BHB compared to its current lender. Prepared expert report indicating my conclusions, prepared declaration in support of Motion, assisted in cross-examination issues of opposing expert, and testified in court hearing regarding my opinions. Result: Judicial ruling for defendant.
In re Mara Gisella Hutchins; State of Oregon, Department of Human Services (plaintiff) v. Mara Gisella Hutchins (defendant) (Oregon District Court, Case No. 19-31567- tmb7): Testifying expert to defense counsel in debt dischargement dispute due to claims Ms. Hutchins knowingly made misrepresentations or recklessly disregarded the truth by misstating, failing to disclose, omitting or concealing her income, sources of her income, her self- employment, and her assets which affected the State of Oregon’s decision to provide her food stamp benefits (SNAP). Reviewed income tax returns, SNAP application requirements (including historical changes to SNAP applications), provided testimony regarding confusing and unclear program requirements that could lead applicants to make mistakes when completing SNAP applications, and outlined indications that Ms. Hutchins did not commit fraud upon the State of Oregon. Result: Pending
Helicopter Transport Services Inc. v. Erickson Air-Crane Inc. (Oregon District Court, Case No. 2006cv03077): Testifying expert for plaintiff counsel in anti-trust (“monopoly”) litigation of client involved in the air transportation industry. Prepared damage report and complex damage model totaling approximately $60 million using anti-trust damage model theories, consulted with counsel in preparation for settlement discussions, prepared counsel for trial, and responded to defense counsel motions in limine. Result: Settlement.
Evergreen Helicopters Inc. v. Erickson Air-Crane Inc. (Oregon District Court, Case No. 2009cv03059): Testifying expert for plaintiff counsel in anti-trust (“monopoly”) litigation of client involved in the air transportation industry. Prepared complex damage model totaling approximately $15 million using anti-trust damage model theories. Result: Settlement.
Unnamed Insurance Claimant v. Insurance Company (Pre- litigation claims): Testifying expert to defense counsel in the analysis of “lost profits” claims alleged in connection with property damage occurring to claimant’s bed and breakfast lodge. Analysis of plaintiff damage allegations, income tax returns and financial statements, prepared financial trends of claimant’s business, “before and after” lost profits calculations and exhibits for insurance company to utilize in settling all claims. Result: Settlement.
Unnamed Parts Manufacturer v. Unnamed Equipment Manufacturer (American Arbitration Association): Testifying expert to defense counsel in the analysis of “lost profits” claims alleged in connection with breach of contract claims where defendant was alleged to have manufactured faulty equipment. Analysis of plaintiff expert report, rebuttal of all assumptions utilized by plaintiff expert, preparation of independent “lost profits” analysis which calculated no damages and further disclosed that plaintiff was in a continual loss situation that would have been made worse if the equipment was working correctly. Result: Settlement.
Trailblazer Food Products v. Silgan White Cap (Oregon District Court – Portland Division, Case No. 3:15-cv-00417-RC): Testifying expert to defense counsel in the analysis of “lost profits” claims alleged in connection with negligence claims where defendant was alleged to have manufactured faulty products causing $10 million in damages. Analyzed potential damages and prepared defense expert report, analyzed and rebutted plaintiff expert report, provided deposition testimony, prepared trial exhibits in anticipation of settlement or trial. Result: Settlement.
West Linn Paper Company v. Columbia River Carbonates et al. (Oregon District Court – Portland Division, Case No.): Testifying expert to plaintiff counsel in the calculation of “lost profits” in connection with claims where defendant supplied faulty products. Analyzed financial and market information, calculated potential damages, prepared mediation exhibits in anticipation of settlement or trial. Result: Settlement.
(Individual v. Farmers Insurance): Testifying expert for defense counsel in lawsuit alleging lost wages and business income related to automobile accident. Analyzed multiple years of personal and business income tax returns, industry market trends, deposition transcripts, company statistics and economic indicators. Determined that actual losses sustained by plaintiff were minimal compared to amounts alleged. Prepared damage report, deposition questions, trial exhibits and settlement analysis. Result: Settlement.
Uno v. Provident Life Accident Insurance Company (Coos County Circuit Court of Oregon, Case No. 06CV0163): Testifying expert for defense counsel in lawsuit alleging lost wages and business income related to automobile accident. Analyzed multiple years of personal and business income tax returns, industry market trends, deposition transcripts, company statistics and economic indicators. Determined that actual losses sustained by plaintiff were minimal compared to amounts alleged. Prepared damage report, deposition questions, trial exhibits and settlement analysis. Result: Settlement.
(Undisclosed Individual v. The Hartford Insurance Company): Testifying expert for defense counsel in lawsuit alleging lost wages and business income due to automobile accident. Plaintiff sued for policy limits and alleged that auto injuries forced the sale of his businesses. Analyzed income tax returns, employment and earnings history, purchase and sale agreements, deposition transcripts, and other financial records. Discovered Plaintiff had determined to sell business prior to accident date and another business was actually a hobby. Determined that loss sustained by plaintiff was a fraction of amounts alleged. Prepared comprehensive damage and forensic report. Result: Settlement.
Carl F. Burkheimer v. Wanda Gay Barkhurst (Deschutes County Circuit Court of Oregon, Case No. 15cv33549): Testifying expert for defense counsel in lawsuit alleging business income related to automobile accident. Analyzed multiple years of personal and business income tax returns, industry market trends, deposition transcripts, company statistics, capacity constraints and economic indicators. Determined that actual losses sustained by plaintiff were minimal compared to amounts alleged. Prepared damage report, deposition questions, mediation and trial exhibits. Result: Settlement.
(Jenny Shockney v. Eric Osborne (Circuit Court of the State of Oregon for the County of Crook, Case No. 18CV07926): Testifying expert for defense counsel in lawsuit alleging lost income due to injuries from a car accident caused by defendant. Reviewed components of damages claimed by Plaintiff, prepared independent damages analysis and trial exhibits, and testified in Court. Result: Jury verdict for Plaintiff with damages awarded at defense expert amounts.
(Jones Act) Mark McKinley v. Foss Maritime Company (Oregon District Court, Case No. 3:18-CV-00799-HZ): Testifying expert to defense counsel in connection with damages alleged from personal injuries suffered during tug-boat operations. Analyzed damages alleged by plaintiff, developed independent calculation of potential damages, and prepared exhibits for mediation. Result: Settlement.
Catalogue Creatives, Inc. v. Pacific Spirit Corporation et. al. (Oregon District Court, Case No. 3:2003cv00966): Testifying expert to plaintiff counsel in trial related to infringement of intellectual property rights. Reviewed financial statements and related financial information of defendant, calculated damages, and testified in federal court. Result: Defense verdict (liability).
(National Gaming Company v. International Gaming Company): Consulting expert to plaintiff counsel in dispute related to breach of contract for failure to pay for acquired intellectual property rights of on-line gaming technology. Reviewed purchase and sales agreement for plaintiff, analyzed sales by customer information, researched market trends and market share for on-line gaming associated with plaintiff technology, prepared complex damage report in excess of $300 million. Result: Statute of Limitations barred claims.
Beaming White LLC v. Whiten My Smile Now et. al. (Western District of Washington Court, Case No. 3:16-cv-05858): Testifying expert to plaintiff counsel in trial related to infringement of intellectual property rights, including trademark and copyright infringement. Reviewed financial statements and related financial information of defendant, calculated damages, and prepared exhibits in anticipation of trial or settlement. Result: Settlement.
American Leasing Company et al. v. Continental Bank and Summit Leasing, Inc. (Oregon District Court, Case No. 3:17-cv-00183-YY): Testifying expert to defense counsel in claims related to breach of contract and infringement of intellectual property rights. Reviewed financial statements and prepared analysis to refute plaintiff claims of damages, prepared exhibits for mediation and potential trial. Result: Settlement.
