Category: Accounting Expert Witness
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Accounting Expert Witness’ Opinions About the Unpaid Consulting Fees Excluded
In early 2015, Plaintiffs, US Thrillrides, LLC (“USTR”) and Polercoaster, LLC began discussions with Defendant, Intamin Amusement Rides Int. Corp. Est. about partnering to build Polercoasters for Plaintiffs’ customers. The “Polercoaster” is “a roller coaster that is supported or suspended from a vertical tower instead of moving along a horizontal track.” This case arises from a…
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Accounting Expert Witness Reliably Concludes That There Is No Common Value Ascribed to Points Universally
Plaintiffs, Angelique L. Lingard and Sudarien D. Smith brought this proposed consumer class action on behalf of themselves and other military servicemembers who are similarly situated against Defendants Holiday Inn Club Vacations, Inc. f/k/a Orange Lake Country Club, Inc. (“HICV”) for alleged violations of the Military Lending Act. Plaintiffs and the proposed class members purchased…
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Opinions of the Geology Expert Witness Regarding Copying of the Patented Technology Excluded
This case involves an alleged breach of a non-disclosure agreement (the NDA) and patent infringement stemming from the management, construction, and operation of a large lagoon in St. George, Utah (the Lagoon) by Defendants, Desert Color Manager, LLC, Desert Color St. George, LLC, and Pacific Aquascape International, Inc. Specifically, Plaintiffs Crystal Lagoons U.S. Corp. and…
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Accounting Expert Witness’ Testimony on Firing Personnel and Cutting Costs Post-Closing Admitted
Plaintiffs Weston D. McArtor (“McArtor”) and BEI Services, Inc. (“BEI Services”) (collectively, “Plaintiffs”), brought this civil action against the Defendants Valsoft Corporation Inc. (“Valsoft”) and Aspire USA, LLC dba Aspire Software (“Aspire”) (collectively, “Buyers” or Defendants”). This action involved the sale of Plaintiffs’ business, Nexera, to Defendants. Prior to the acquisition, Nexera was in the business of…
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Accounting Expert Witness’ Disgorgement Analysis Using Full Absorption Method Admitted
Plaintiff Multiple Energy Technologies, LLC (“MET”) accused Under Armour of false advertising in relation to certain products that contain bioceramic powder. MET contended that Under Armour inaccurately claimed that the Federal Food and Drug Administration had determined that those products enhanced recovery. Under Armour sells activewear and sleepwear products directly to consumers. This includes the…
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Accounting Expert Witness’ Testimony on Damages Admitted Because it Includes Independent Analysis
Plaintiff American Power, LLC (“AMP”) is a trucking-logistics company headquartered in Dayton, Ohio. According to the Complaint, Plaintiff invested in and loaned $450,000 to Defendant Dektrix LLC, a transportation-servicing company headquartered in Utah. The Complaint charges that the investment and loan were fraudulently obtained and ultimately worthless. Plaintiff sought to impose liability upon Dektrix and…
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Accounting Expert Witness’ Testimony Excluded Because He Makes No Effort to Distinguish Lost Profit Damages
It all started when GE and X-Ray contracted for the acquisition, sale and purchase of certain equipment and services required to outfit a nuclear radiopharmaceutical laboratory—the first of its kind in Jamaica. X-Ray later accused GE Entities of breaching their duties of care to X-Ray and breaching various components of the operative agreement– the International…
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Accounting Expert Witness’ Testimony About Damages Calculations is Not Fatally Deficient
The Plaintiffs sought damages and injunctive relief accusing the Defendants of willfully, intentionally, and calculatedly refusing to provide potable water to residents of the Plaintiffs’ manufactured home communities and a denial of applications by the Plaintiffs Grover Dinwiddie, and Sarina Shannon for municipal water utility services provided to other residents of the City of Oak…
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Accounting Expert Witness Reliably Calculates Damages Measure by Reasonable Royalties
This is a trademark infringement case involving the trademarked phrase “Freedom Pop”. Plaintiff Proccor Pharmaceuticals, Inc. (“Proccor”) contended that Defendant GAT Sports infringed upon its alleged trademark for a “Freedom Pop” flavored Pre-Rx pre-workout supplement. GAT Sports essentially argued that the phrase was used in a non-trademark, descriptive, way to describe the flavor of its…
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Court Dismissed Objections With Regard to Untimely Designations of Expert Witnesses
By this suit, Plaintiff Anthony Guernon brought claims of negligence and negligence per se against Defendant Joel Barroso and for vicarious liability against Barroso’s Employer, Stevens Transport, Inc. (“Stevens Transport”), arising out of a motor vehicle accident which occurred on May 3, 2021, In El Paso County, Colorado. Following several extensions, the parties were required…
