Testimony and Expert Reports

  • Expert Rebuttal Report (August 30, 2013) and Deposition Testimony (September 26, 2013) in IN RE: CELESTICA, INC. SECURITIES LITIGATION in the United States District Court - Southern District of New York.  Issues involved plaintiff's expert's conclusions that included ignoring the entity concept, the implications of an unqualified audit opinion, industry-specific nuances and biased selection and misinterpretation of certain facts.

  • Expert Report (June 25, 2012), Expert Rebuttal Report (July 25, 2012) and Deposition Testimony (August 8, 2012) in MBIA Insurance Corporation v. Countrywide Home Loans, Inc., Countrywide Securities Corp., Countrywide Financial Corp., Countrywide Home Loans Servicing, LP and Bank of America Corp.  Issue involved the accounting interpretation of consolidated financial statements, particularly with regard to consolidation of legacy liabilities of an acquired entity.

  • Expert Disclosure (August 1, 2011) and Testimony (October 18, 2011) in TA Associates, Inc. et al. v. James Gandy et al., JAMS/ENDISPUTE, Inc. arbitration regarding the reasonableness of financial projections included in purchase agreement, rebuttal to claimant's expert disclosure, and analysis of company's performance during the fourth quarter of 2007.

  • Expert Report (August 12, 2009) and Expert Witness Statement (August 19, 2009) in a matter before the American Arbitration Association, regarding a dispute in an intercompany account resulting from the application of trade date versus settlement date accounting.

  • Testimony (May 1, 2009) and Expert Report (March 18, 2009) on behalf of defendants in Selectica, Inc., v. Versata Enterprises, Inc., and Trilogy, Inc., (In the court of Chancery of the State of Delaware) regarding net operating losses and Internal Revenue Code Section 382 limitations.

  • Expert Report (September 5, 2008) on behalf of defendants in Etta Novick And Issac Novick, Individually And As Trustee Of The Etta Novick, MD & Isaac M. Novick, MD, PC Employees’ Pension Trust v. Bankers Life Insurance Company of New York, Kirsch Financial Services, Inc., Michael A. Kirsch, Eisner C.P.A., P.C., Leonard Eisner and Troy Eisner regarding the effect of IRS Revenue Rulings 2004-20 and 2004-21 on certain life insurance policies purchased by plaintiffs.

  • Trial testimony (June 16, 2008) on behalf of defendants in Patrick D. Barrett v. Kevork Toroyan, Delma Associates, LP, Delma Properties, Inc., Delma Associates II, LLC, Nabil Shawwa, Wa'el Khoury, and Issam Hourani (In the Supreme Court of the State of New York for the County of New York) regarding tax liability and cash distributions to a limited partner.

  • Testimony (November 15, 2007) and Expert Report (September 21, 2007) in a matter before the American Arbitration Association, regarding benefits embedded in the settlement methodology used by the Internal Revenue Service upon disallowance of certain tax strategies and profitability of the investments used in those strategies.

  • Deposition Testimony (May 9, 2007) and Expert Report (March 16, 2007) on behalf of defendant in Susan Strigliabotti, et al. v. Franklin Resources, Inc., et al. (In the United States District Court for the Northern District of California) regarding reasonableness of the cost allocation methodology used to determine fund profitability for reports to fund trustees.

  • Deposition Testimony (March 28, 2006) and Expert Report (February 7, 2006) on behalf of defendant and in rebuttal to plaintiff’s expert in the matter of AEP Energy Services Gas Holding Company v. Bank of America, N.A., (In the United States District Court for the Southern District of Texas—Houston Division) regarding acceptable accounting treatment (i.e., consolidation or non-consolidation) of a special purpose entity.

  • Deposition Testimony (September 22 and November 3, 2005) and Expert Report (March 11, 2005) on behalf of plaintiff in I-Enterprise LLC v. Draper Fisher Jurvetson Management Co. V, LLC and Draper Fisher Jurvetson Management Co. VI, LLC (In the United States District Court for the Northern District of California—San Francisco Division) regarding compliance with generally accepted accounting principles and generally accepted auditing standards.

  • Deposition Testimony (March 30, 2005) and Expert Report (January 12, 2005) on behalf of defendant in Cloyce Talbott, et al. v. Alex Brown Management Services, Inc., Deutsche Bank Securities Inc., Deutsche Bank, AG, DB Alex Brown Exchange Funds I, L.P., and DC Investment Partners, LLC (In the District Court of Scurry County, Texas—132nd Judicial District Court) regarding compliance with generally accepted accounting principles.

  • Deposition Testimony (October 27, 2004) and Expert Report (September 1, 2004) in New York Mercantile Exchange, Inc. v. Intercontinentalexchange, Inc. (In the United States District Court for the Southern District of New York) regarding determination of costs resulting from copyright infringement arising from the Copyright Act of 1976 and for service mark infringement arising under the Trademark laws.