Selected Litigation Case History

• 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
• Performed forensic analysis of marketing funds for an arbitration concerning breach of contract. Evaluated financial records to assess compliance with the agreed contractual terms.
• 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
• Prepared a lost profits analysis for a failed cannabis dispensary sale when the buyer backed out of the purchase agreement
• Analyzed the financial records and allocated expenses between related medical companies in response to investor claims of self-dealing by the managers
• Investigated the misuse and loss of retail dispensary customer deposits of a quasi-bank within the cannabis industry
• Analyzed the use of inherited assets, tracing cash proceeds through their final use in support of a marital dissolution
• 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
• Prepared a damages analysis, rebuttal report, and trial exhibits for a case involving the failed acquisition of a regional coffee chain
• 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.
• 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
• Prepared a damages analysis related to the failed sale of a marijuana dispensary, claimed after the buyer backed out on a purchase agreement
• 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
• 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 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
• 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
• 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
• Investigated and prepared a federal report involving allegations of shareholder self-dealing and commingling of funds across related businesses of a shipping company
• Analyzed lost profits resulting from the purchase of a residential investment property based on inaccurate information provided by a real estate agent
• 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
• Analyzed damages relating to a lawsuit involving a Coordinated Care Organization and a government entity
• Prepared a presentation of financial trends for a hearing on motions for a preliminary injunction using QuickBooks accounting records
• Analyzed damages relating to false advertising claims by a coalition of 50 States against an international, automotive manufacturer
• Assisted with the preparation and review of various federal and state reports relating to claims of patent infringement
• 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.
• Prepared damage analysis of claimed wrongful termination by a medical doctor against a medical center
• Assisted in the analysis 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, 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

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

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

• Presenter for education course on analyzing financial reports through the Oregon Paralegal Association
• Presenter for forensic accounting course through the University of Portland
• Presenter for careers in accounting course through Michigan State University