Selected Testimony Experience

• Testified in the punitive damages portion of the PacifiCorp trial on behalf of plaintiffs, increasing payout to victims of the 2020 Labor Day fires in Oregon
• Testified in a deposition, prepared affirmative and rebuttal expert reports, and lost profits analyses in a federal case involving trademark infringement, breach of contract, unfair competition, and misappropriation of name or likeness
• Testified at trial in a dissenters’ rights litigation, developing and applying an analytical framework based on defense legal arguments to systematically identify substantial non-compensable attorney’s fees and costs
• Provided testimony in multiple depositions, prepared an expert report, and conducted valuation and economic loss analyses in a Washington state case involving a shareholder dispute for a cannabis retailer
• Testified at arbitration, and prepared a forensic accounting of expenditures, reimbursements, and loans in a breach of contract and fiduciary duty case involving a family-owned real estate investment
• Provided testimony in a deposition for the punitive damages segment of the Isomedix trial, addressing the defendant’s financial capacity to pay

Selected Case History

Lost Profits

• Rebutted the lost profits damages analysis presented by an opposing expert regarding a coffee supplier and performed an insolvency examination to demonstrate the lack of support for proximate cause in the opposing expert’s opinion, resulting in considerable revision of their opinion
• Analyzed lost profit damages and prepared an affirmative expert report for a case involving an alleged partnership profit sharing agreement within the IT (software) industry
• Investigated the misuse and loss of retail dispensary customer deposits of a quasi-bank in the cannabis industry
• Measured and prepared a federal report on lost profits and out-of-pocket costs incurred by the buyer of an environmental cleanup business due to a seller’s alleged misrepresentation and omission of facts during the acquisition
• Analyzed lost profits resulting from the purchase of a residential investment property based on inaccurate information provided by a real estate agent

Damages

• Prepared a damages analysis, rebuttal report, and trial exhibits for a case involving the failed acquisition of a regional coffee chain
• Prepared a damages analysis related to the failed sale of a marijuana dispensary, claimed after the buyer backed out on a purchase agreement
• Calculated damages allegedly caused by an international accounting firm that structured a plan for a family business to minimize its tax liability during a sale, later disallowed and deemed an illegal tax avoidance scheme by the IRS
• Analyzed damages relating to a lawsuit involving a Coordinated Care Organization and a government entity
• Analyzed damages relating to false advertising claims by a coalition of 50 states against an international automotive manufacturer

Fraud and Self-Dealing

• Analyzed payments and bank transfers for an HVAC company for minority shareholders suspecting self-dealing by the controlling shareholder to related parties
• Analyzed the financial records and allocated expenses between related medical companies in response to investor claims of self-dealing by the managers
• Analyzed and reported an opinion of the financial claims made against a trust by its beneficiaries, for purposes of resolving litigation disputes upon anticipated dissolution of the trust. The matter involved an investigation of claimed self-dealing and coverup by the Trustees through a family business owned by the trust.
• Investigated and reported findings of potential misconduct by the bookkeeper of a professional corporation in response to multiple fraud schemes alleged by the medical organization
• Investigated and prepared a federal report involving allegations of shareholder self-dealing and commingling of funds across related businesses of a shipping company
• Prepared and analyzed suspected fraud and identify theft involving misappropriation of client personal injury proceeds by a shareholder of a private law firm
• Analyzed damages and allegations of fraud and self-dealing related to multiple shareholder disputes involving farms and processing plants, preparing a federal report and trial exhibits for testimony
• Investigated and prepared mediation memo of the financial and third-party records for a cannabis dispensary, identifying unauthorized distributions to one of the shareholders and his related party grow operation

Marital Dissolution

• Analyzed the use of inherited assets, tracing cash proceeds through their final use in support of a marital dissolution
• Analyzed the sales of pre-marital investments, use of proceeds, and purchases of real estate assets in the dissolution of a marriage related to a dispute over the commingling of pre-marital funds
• Analyzed, categorized, and summarized the expenditures of a spouse to highlight discretionary categories of spend related to a dispute over spousal support for a dissolution of marriage
• Analyzed marital assets within several dissolution of marriage cases to estimate fair value and potential misuse of personal and business assets. Estimated outstanding personal income tax liabilities.

Valuation

• Prepared a value calculation, economic damages analysis, and an expert report in support of a multi-store Washington cannabis company on behalf of a shareholder whose capital was treated by the company as a loan instead of an equity investment. Subsequently testified regarding the opinions and analyses in multiple depositions.
• Conducted a value calculation for a multi-location mental health clinic in the context of litigation and performed a forensic accounting analysis of alleged personal expenditures unrelated to the business
• Prepared multiple value calculations and reports in support of marital dissolutions and a shareholder buyout for a variety of companies, including a children’s video production company, a welding and custom trailer manufacturer, and a timber logging company
• Conducted comprehensive research on license agreements, performed detailed analysis, and provided reports on the valuation of infringed intellectual property across various cases and industries within the context of litigation
• Prepared a business valuation for an outdoor store as part of bankruptcy reorganization to support debts guaranteed by affiliated parties

Punitive Damages & Financial Capacity Analysis

• Evaluated and testified regarding PacifiCorp’s financial capacity to pay punitive damages, establishing a basis for the award for victims of the 2020 Labor Day fires in Oregon.
• Conducted detailed analysis of financial statements, fund balances, and budgetary trends to assess a New Jersey school district’s ability to sustain punitive damages. Identified positive trends in unrestricted funds and financial flexibility, directly informing potential punitive awards.
• Performed comprehensive financial analysis, demonstrating Isomedix’s substantial net worth of approximately $1.8 billion and robust operating profitability. Testified in deposition concerning their significant financial capacity to meet potential punitive damages obligations.

Lost Wages

• Conducted a detailed analysis and provided reports on lost wages for a business owner/employee affected by a personal injury. The business involved online sales of auto parts and household repairs and maintenance, and the analysis considered the varying impact of the injury and seasonality on business operations.
• Prepared damage analysis of claimed wrongful termination by a medical doctor against a medical center

Intellectual Property

• Prepared affirmative and rebuttal expert reports, and performed lost‑profits analyses in a federal case involving trademark infringement, breach of contract, unfair competition, and misappropriation of name or likeness
• Prepared a damages analysis and federal expert report in support of alleged theft of trade secrets and breach‑of‑contract claims by a franchisor of a regional coffee chain
• Assisted with the preparation and review of various federal and state reports relating to claims of patent infringement

Other

• Performed forensic analysis of marketing funds for an arbitration concerning breach of contract. Evaluated financial records to assess compliance with the agreed contractual terms.
• Assisted in multiple analyses and reporting on a government entity’s prosecuting evidence involving criminal lawsuits

Services

• FORENSIC ACCOUNTING & FRAUD INVESTIGATION
• DATA ANALYTICS
• BUSINESS VALUATION

Professional Credentials & Education

• Certified Public Accountant, Michigan and Oregon (CPA)
• Accredited in Business Valuation (ABV), the American Institute of Certified Public Accountants (AICPA)
• Certified Fraud Examiner (CFE), American Association of Certified Fraud Examiners
• Certified in Financial Forensics (CFF), AICPA
• Bachelor of Arts in Accounting, Michigan State University

Professional Associations

• American Institute of Certified Public Accountants
• Association of Certified Fraud Examiners
• Lansing Chapter of the Association of Certified Fraud Examiners
• Oregon Association of Certified Fraud Examiners
• Society of Certified Public Accountants

Press

• How the Oregon Shakespeare Festival’s financial troubles became so serious, OPB, June 2023. Pro bono analysis of OSF’s audited financial statements and tax history.

Presentations

• Trial Practice Institute – Scientific Evidence & Legal Technology class, Michigan State University College of Law
• Careers in accounting course through Michigan State University
• Education course on analyzing financial reports through the Oregon Paralegal Association
• Forensic accounting course through the University of Portland