Resources

• Malbco Holdings, LLC. v. Bhupendra R. Patel et. al. (Oregon District Court, Case No. 3:14-cv-947-PK): Testifying expert for defense counsel involving a case where Defendants guaranteed a $4.3 million construction promissory note that was in default and later transferred to the plaintiff who obtained a judgement against defendants. In connection with collection efforts, the plaintiff alleged that defendants improperly transferred assets between each other and between related entities owned or controlled by defendants. Analyzed significant intercompany transactions, recommended adjustments to financial statements to properly account for current and previous transactions, analyzed income and gift tax returns and recommended strategies to minimize tax effects of transfers. Prepared forensic reports, expert report, analyzed opposing counsel expert reports, provided rebuttal arguments and cross- examination issues for defense counsel consideration. Result: Settlement.
• Reggie Williams v. Metal Polishing By Timothy, Inc. et. al. (Multnomah County Court, Case No. 17cv26494): Testifying expert for defense counsel involving a case where plaintiff alleged fraudulent transfers to avoid paying a judgement awarded to plaintiff. Analyzed related party and other transactions, analyzed accounting treatment for each transfer, prepared analysis and exhibits in anticipation of trial or settlement. Result: Settlement.

• (Former Chief Financial Officer v. Former Employer): Testifying expert for defense counsel in wrongful termination claim by former Chief Financial Officer. Review of work product prepared by CFO, evaluated accuracy of work product, evaluated failure to follow professional accounting standards, provided consultation related to settlement. Result: Settlement.
• Gary and Susan Carlson v. American Pacific Mortgage Corporation (United States District Court for the Western District of Washington, Case No. 2:14-CV-01141-RSM): Testifying expert for defense counsel in wrongful termination case and dispute involving the calculation of bonuses earned by plaintiffs in connection with employment agreements and related amendments. Reviewed financial statements, analyzed errors causing inflated income levels, prepared schedules calculating specific bonuses earned vs. claimed and prepared expert report for federal court. Result: Settlement.
• Vernon Banta v. The City of Merrill, Oregon (Oregon District Court, Case No. 06- CV3003-CL): Testifying expert for plaintiff counsel in wrongful termination case. Prepared damage model for lost income, wages, and benefits and testified in federal court. Result: Jury verdict for plaintiff.
• (Former Employee v. Foreign Resort Operator): Testifying expert for defense counsel involving claims made by former Employee related to fraud, embezzlement, breach of

U.S. national security, and tax evasion in U.S. and foreign territories. Reviewed and analyzed complex international corporate and related party structures, income tax returns and financial statements, bank statements, other documents, and interviewed witnesses. Provided income tax research, corporate structuring advice, analyzed U.S. and international investments, identified professional malpractice claims against 3rd party accounting firm, and provided advice and information in connection with settlement discussions and mediation. Result: Settlement.

• Terry Peters and Douglas Schroeder v. Seeds, Inc. (Washington State Superior Court in and for Whitman County, Case No. 14-2-00266-0): Testifying expert for defense counsel involving claims made by former CEO and CFO related to breach of employment agreement and failure to pay wages. Reviewed financial records and financial statements and discovered evidence of misappropriation of company assets by plaintiffs. Performed forensic analysis of issues discovered and calculated amounts in excess of damages claimed by plaintiffs. Provided deposition and prepared mediation and trial exhibits. Result: Settlement.
• Nicki Cribbs v. Stacey Clark, DPM, PC et al. (Oregon District Court, Case No. 2:17CV00724-SU): Testifying expert for defense counsel in a case involving a former employee who sued a former employer alleging violations of ERISA laws, fraud and misrepresentation. Performed forensic analysis of documents, retirement plan contributions made compared to required contributions, prepared mediation and trial exhibits. Result: Settlement.
• Pieter Smeenk v. Michael Faught and The City of Ashland (Oregon District Court Case No. 1:17-CV-01466-CL): Testifying expert for defense counsel in a case involving a former employee who sued the City for wrongful termination and whistleblower retaliation. Analyzed Plaintiff damages calculations, prepared independent damages calculations, expert report, trial exhibits, and testified in trial. Result: Jury verdict for Plaintiff and damages amount equal to defense expert calculations.
• Mental Health Care Provider v. Former Shareholder and Chief Executive Officer (Private Arbitration Matter): Testifying expert for plaintiff counsel involving counter claims made by former shareholder and CEO related to wrongful termination and business valuation. Analyzed financial statements, projections and budgets, and other financial information, prepared an independent business valuation and trial exhibits supporting my testimony that opposing expert report and testimony should be entirely disregarded in favor of my analysis. Result: Arbitration ruling in favor of plaintiff and opposing expert opinion was excluded as by panel.
• Northwest Tower Crane Services, Inc. v. Donna L. Angevine (Superior Court of Washington for King County Case No. 19-2-17353-0- KNT): Testifying expert for plaintiff counsel in a case involving a former financial officer accused of misappropriation. Analyzed expert reports with respect to the actions of Defendant, analyzed the standard of care and fiduciary duties of a financial officer, and testified in connection with her alleged actions that violated her fiduciary duty and the standard of care expected of a financial officer. Result: Settlement.

• (Family Shareholder v. Family-Owned Business and Sibling Shareholders): Testifying expert for defense counsel in arbitration matter brought by a sibling shareholder of a substantial family-owned farming enterprise where plaintiff alleged usurpation of corporate opportunity and breach of fiduciary duties, and where plaintiff sought to pierce the corporate veil and receive a court ordered liquidation and distribution of all corporate assets. Analyzed financial statements and general ledger detail from inception for numerous entities to develop defense exhibits, diagramed complex flow of funds between multiple entities, developed valuation expectations and settlement options, prepared witnesses for testimony, consulted with mediators related to income tax and settlement issues, and prepared testimony and related trial exhibits for testimony. Result: Settlement.
• Hendgen McMinnville LB LLC v. Summercrest Development, LLC et al (Washington County Circuit Court, Case No. C101209CV): Testifying expert for plaintiff counsel in trial regarding counterclaim brought by defendant alleging corporate “milking” and other allegations in an attempt to pierce the corporate veil. Evaluated financial statements and transactions, contracts and other related documents. Analyzed claims and provided testimony at trial. Result: Jury verdict for plaintiff.
• (California State Compensation Insurance Fund v. Undisclosed Policy Holders): Consulting expert to plaintiff Insurance Company alleging breach of contract and intentional misrepresentations by policy holder. Appointed by Insurance Company in vigorously contested lawsuit after discovery requests made by collection agency had lapsed, but prior to plan to dismiss case against defendant. Analyzed initial discovery requests and prepared discovery plan intended to yield more useful, yet not duplicative information from defendants than previously requested. Assisted plaintiff counsel in preparing litigation plan to pierce the corporate veil of defendant entities and recover directly from its owners. Prepared written discovery requests, assisted counsel in writing motions to compel defendants to release additional discovery requested, analyzed information received from defendants, identified additional related party individuals and corporations that could be named as additional defendants, analyzed transactions and documents that led to plaintiff amending complaint and seeking to pierce the corporate veil and recovery directly from the business owners, and evaluated and recommended potential testifying experts for trial. Discovery requests and litigation plan prepared with my assistance in this case have since been used by California State Compensation Insurance Fund as a template for all similar cases. Result: Settlement.