Expert Witness

2011

In re: Estate of Marvin Lore Smith, Jr., Deceased (Cause No. P16343. [Midland County, Texas]).
[Plaintiff – Breach of Fiduciary Duty.]

2010

Mabel Frances Ufheil vs. James L. Boehm, CPA, individually, and Boehm & Boehm, Certified Public Accountants (a partnership in Texas) (Cause No. SA09CA0735, United States District Court [Western District of Texas]).
[Plaintiff – CPA Malpractice.]

2009

Donald D. and Sandra M. Bailey vs. Gregory Robinson and Jane Doe Robinson, Husband and Wife; Farley, Robinson, & Larsen, Gregory A. Robinson, P.C., Jon D. Hermanson, Rauch, Hermanson & Everroad, Ltd., Lori Law, attorney (Cause No. C2008-7782, [Pima County, Arizona]).
[Plaintiff – CPA Malpractice.]

In re: Estate of Ray Puckett, Deceased (Cause No. 14654, [Wichita County, Texas]).
[Plaintiff – Breach of Fiduciary Duty.]

Richard K. Crumly vs. Commissioner of the Internal Revenue, United States Tax Court (14176-09 “S”).
[Petitioner – Tax Liability – favorable outcome.]

2008

Robbie L. Amende vs. Commissioner of the Internal Revenue, United States Tax Court (13280-08 “S”).
[Petitioner – Tax Compliance – deductibility of business expenses – favorable settlement.]

Athansia Carrell vs. Commissioner of the Internal Revenue, United States Tax Court (5823-08 “S”).
[Petitioner – Tax Dispute – property settlement, not taxable as alimony received – complete concession by government.]

Estate of John A. Hunt, Deceased (In Probate Court No. One [Bexar County, Texas]).
[Defendant – Breach of Fiduciary Duty – complete concession by Plaintiff.]

Northern Natural Gas, Plaintiff and Counter-Defendant, vs. Betty Lou Sheerin, Defendant, Counter-Plaintiff and Third-Party Plaintiff, vs. Tidelands Oil and Gas Corporation, ZG Gathering, Ltd., Ken Lay, Dan Perry, and Charlton Hadden, Third-Party Defendants (Cause No. 2002-CI-16421, 288th Judicial District [Bexar County, Texas]).
[Plaintiff – Breach of Contract and Economic Damages – accounting treatment and business valuation of note receivable
– jury verdict for Plaintiff.]

2007

UBS Financial Services, Inc., Jeffrey Carroll and Rebecca Gadus vs. Sam J. Gordon (NASD 06-00880).
[Defendant – Financial Investigation and Business Valuation of book of business – favorable ruling by panel.]

2006

Gregory Eden vs. Mark Schultz, et al. (AAA Arbitration).
[Plaintiff – Contract Dispute – bonus computation – settlement.]

2005

Dolores Wilson vs. Paul O. Wright, et al. (Cause No. 2000-07-002784-E, 357th District Court [Cameron County, Texas]).
[Plaintiff – Business Valuation – valuation of minority interests – favorable settlement.]

2004

Barry Lee Harris vs. Central Park Mall Joint Venture (Cause No. 285445).
[Plaintiff – Business Interruption – Lost Profits – valuation of early lease termination and computation of common area
maintenance charges – jury verdict for Plaintiff.]

K3C, Inc. and Sierra Industries, Inc. vs. Bank of America, N.A. (United States District Court, Western District of Texas, Civil No. SA03CA0557RF).
[Plaintiff – Breach of Contract – Loss of Value – valuation of interest rate swap – verdict for Defendant.]

Paging & Cellular Remanufacturing, Inc. vs. Allied Property and Casualty Insurance CO., Baggett Claims Service, Inc., Elizabeth Jean Baggett, Individually and Mark Parde (Cause No. 2004-CI-04120).
[Plaintiff – Forensic Accounting and Business Valuation of insurance claim (lost profits, inventories, etc.)
– favorable settlement for Plaintiff.]

2001

Vaquillas, L.L.C. vs. Euphemism, Inc. and Don Lindenborn. (Cause No. 2000-11-22, \214-CV [Uvalde County, Texas]).
[Plaintiff – Fraud Investigation and Embezzlement – valuation of misappropriation of funds – favorable settlement for Plaintiff.]

Carmen De Llano et al vs. The John G. Kenedy, Jr. Charitable Trust, et al. (Cause No. 291-93-D [Hidalgo County, Texas]).
[Plaintiff – Probate and Forensic Accounting – valuation of estate claim – jury verdict for Defendant.]

Central Pest Control, Inc. vs. Office Communications Systems, Inc., (Cause No. 2000-CI-07526).

Don W. Berry vs. Union Central Life Insurance Company (Cause No. 2000-35769 [Harris County, Texas]).

William C. Colovas and Betty D. Colovas, Individually and on behalf of others similarly situated, vs. USAA Life Insurance Company
(Cause No. 98-CI-17759).
[Plaintiff – Economic Damages – valuation of insurance claim – favorable settlement for Plaintiff.]

2000

Nathan Sanderson, Individually and derivatively for the benefit of S.A. Fitness, Inc., Plaintiff, vs. Gary Brisker, Individually Defendant, and S.A. FITNESS, INC., Nominal Defendant (Cause No. 2000-CI-06267).
[Defendant – Forensic Accounting and Business Valuation of claim – favorable settlement for Defendant.]

Study of Present-Law Taxpayer Confidentiality and Disclosure Provisions as Required By Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998. Prepared by Staff of the Joint Committee on Taxation. January 28, 2000 (Document JCS-1-00). Recommendations partially adopted regarding the interaction of information in the public domain and disclosure provisions of the Internal Revenue Code.

1999

Alamo Family Physicians, LLC, Plaintiff, vs. John J. Garcia, et al. Defendants John J. Garcia, M.D., et al., Counter-Plaintiffs and Third-Party Plaintiffs, vs. Alamo-Family Physicians, LLC, Counter-Defendant and Belinda Padilla, M.D. and Mark Rodriguez, M.D., Third-Party Defendants (Cause No. 98-CI-16938 [Bexar County, Texas]).

1998

Betty J. Carney; David L. Graham; Sally Lundgren; Dr. Sandy Lundgren; Sandy Lundgren, M.D., P.A.; Lundgren Ltd, A Partnership; George M. McClure; Bryan Strange; Shannon Strange; Alex B. Wenzel; and Edward R. Zuhl vs. Evelyn M. Henne; Kemper Securities Group, Inc.; Kemper Securities, Inc.; Lovett, Underwood, Neuhaus & Webb dba Kemper Securities (Cause No. 95CI-14443 [Bexar County, Texas]).

North American Capacity Insurance Company and Philadelphia Insurance Company vs. Jim Dunworth, Inc., Individually and dba National Car Rental and Airport Security Parking and National Car Sales (Cause No. 96-CI-10843 [Bexar County, Texas]).

Raymond J. Schneider vs. V.M. Video, Corp., and Lawrence J. Gibbons (Cause No. 95CI-16132 [Bexar County, Texas]).

Dan and Patricia Gibbs vs. Bank One, Texas N.A. (Cause No. 96-10113-H [Dallas County, Texas]).

1997

Steven M. Mizel, on behalf of himself and all others similarly situated, vs. Valero Energy Corporation, Valero Natural Gas Company, and Valero Natural Gas Partners, L.P. (Cause No. 95-9574R [Southern District, California]).

Maurice & Mildred Gelfer vs. Commissioner of the Internal Revenue (United States Tax Court 6719-95S).
[Petitioner – Tax Compliance – deductibility of business expenses – complete concession by government.]

E.B.S. Properties, etc. vs. Maurice L. Rothschild and Company (Cause No. SA-90-CA-0375 [Bexar County, Texas]).
[Plaintiff – Forensic Accounting and Economic Damages – valuation of damages on business contract
– favorable settlement to Plaintiff.]

1996

Consulted by United States Senate Banking Committee to review various documents dealing with audit of Swiss banks, which involved looking for assets of Holocaust victims. Several suggestions were incorporated into Senator Al D'Amato's testimony before the House Banking Committee on December 11, 1996.

Employee of United States Senate as sole investigative accountant providing expert tax and accounting services for the Special Whitewater Committee. February 20 through June 17, 1996.

John P. Whitecar vs. Oncology Associates of South Texas Capital Partnership, et al. (Cause No. 95-CI-12800 [Bexar County, Texas]).

1995

Jon S. Calandra vs. George W. Oliver Jr. (Cause No.92-CI-06978 [Bexar County, Texas]).

Estate of Ronald Bennett Galin, Deceased (Cause No. 93-PC-2253 [Bexar County, Texas]).

1994

P. J. Schneider vs. I.V. Solutions, Ltd., Home Nutritional Services, Inc., and Healthdyne, Inc. (Cause No. 93-CI-13249 [Bexar County, Texas]).
[Plaintiff – Economic Damages and Breach of Contract – valuation of damages on business contract – favorable settlement
to Plaintiff.]

Amcare Ambulance Services, Inc. vs. Via Metropolitan Transit (Cause No. 92-CI-12414 [Bexar County, Texas]).
[Plaintiff – Economic Damages and Breach of Contract – valuation of damages on business contract – favorable settlement
to Plaintiff.]

(Note: The aforementioned list represents current pending cases or cases resolved after 1994. Other cases resolved prior to 1994, as well as all divorce cases, are not listed.)

Updated: October 1, 2011

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