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Deposition Designation Station

Appraisal & Valuation Expert Witnesses

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Captain Arlen Leiner, MMS, AMS
6530 Fairway Gardens Dr.
Bradenton FL 34203
phone: 800-782-2106
Captain Arlen Leiner, MMS, AMS is an Accredited Marine Surveyor, Master Marine Surveyor, and has an engineering degree from the University of Toledo. He is trained for MARPOL, SOLAS, and IMO. He has performed Marine Surveys and Inspections in Florida, including Tampa, St. Petersburg, West Palm Beach, Fort Lauderdale, nation, and worldwide( including Europe, the Caribbean, Mexico, Central America, South America as well as Asia a. He is considered an expert in the marine inspection industry.

In his 40 years surveying boats and other watercraft, Capt. Leiner has provided expert witness testimony in marine litigation involving vessels of any size or type. This includes numerous depositions and trials in state and federal court, with each damage and casualty survey prepared so that findings can be defended in the court of law. Capt. Leiner is qualified to analyze evidence, form a professional opinion, and communicate his findings to a jury.

Capt. Leiner's services are necessary for litigation in many different situations, requiring expert evaluation of any vessel's value or seaworthiness. These situations can include:
  • Marine Surveys
  • Boating Accidents
  • Divorce Settlements
  • Insurance Settlements
  • Injury and Death
  • Damage Claims
  • Vessel Warranties
  • Product Liability
  • Manufacturing Faults
  • Claims Disputes
  • St. Petersburg / Tampa / Sarasota Office
    Fort Lauderdale / Palm Beach Office
    View Capt. Leiner's Consulting Profile.
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    John T. Abbott, ASA, PNG
    Master Gemologist , Numismatic, and Jewelry Appraiser
    33700 Woodward Ave
    Birmingham, MI 48009
    phone: 248-644-8565
    fax: 248-644-7038
    John T. Abbott, ASA, PNG, Master Gemologist Appraiser, Numismatic, and Jewelry Appraiser has over 30 years of appraisal experience. He specializes in Gold, Silver, Rare Coins, Fine Jewelry, and Diamonds. Mr. Abbott provides appraisals for insurance, re-sale, fair market value (divorce, charitable donation, estates), and liquidations. His services have been requested by such entities as the United States Department of Justice, and the states of Arizona, California, Nevada, New Jersey, and Washington. He has also been retained by the Michigan Police Department for the past 30 years for appraisals on seized and unclaimed property.

    John T. Abbott's Expert Witness services are available to judges and attorneys in need of an accurate, independent, and unbiased approach to valuing assets in an estate. All reports are prepared for the specific purpose and function of the client's needs. Various types of reports include:
    • Replacement Value for Insurance
    • Marketable Cash Value, Re-Sale
    • Fair Market Value - Divorce, Charitable Donation, Estate, Probate settlement
    • Liquidation - Orderly or Forced
    • Pre-Purchase Consultations
    • Post-Purchase Consultations
    • Damage
    • Collateral
    View Abbott Corporation's Consulting Profile.
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    Jay B. Abrams, ASA, CPA, MBA
    4605 Lankershim Blvd.,Suite 716
    No. Hollywood, CA 91602
    ----Multiple States-----
    CA, NY USA
    phone: 818-505-6008
    fax: 818-761-2148
    Jay B. Abrams, ASA, CPA, MBA, founder and head of Abrams Valuation Group, Inc. (AVGI), has over 25 years of experience as a Business Appraiser. Integrating theory and practice, he has valued businesses and consulted on mergers and acquisitions in a wide range of industries, provided valuations and discounts for fractional interests and restricted stock, and conducted independent statistical and mathematical research regarding problems facing businesses.

    Mr. Abrams has made significant contributions to the science of valuing businesses. He has created 11 inventions, including financial models with dozens of original formulas to improve discount rate calculations, marketability & control adjustments, cash flow forecasting, ESOP valuations, and other applications. Mr. Abrams is the author of over 20 quantitative articles and two books:Litigation Support - Mr. Abrams provides expert testimony and damage calculations for lawsuits regarding Impaired Assets and Loss of Shareholder Value. He can help determine if a loss has occurred, provide a scientific basis for calculating the amount, and give expert testimony about his findings in court. His firm's credentials, detailed work product, and clear explanations create confidence among juries and judges, which can prove critical to the final outcome.

    Background - Prior to founding AVGI, Mr. Abrams was a founding partner in the San Diego accounting firm of Thefeld, Finch and Abrams, headed the valuation practice of Pacific Corporate Valuations in La Jolla, California, and worked as a senior valuation economist for Arthur D. Little Valuation, Inc. and, in the 1970s, as an auditor for Arthur Andersen. He earned an MBA in Finance and Marketing from the University of Chicago, and a B.S. from California State University at Northridge. Mr. Abrams is an Accredited Senior Appraiser (ASA) of the American Society of Appraisers and is a certified public accountant (CPA).

    New York Office: 718-771-0101 Phone / 718-771-6366 FAX

    View Abrams Valuation Group's Consulting Profile.
    Regression analysis is a statistical technique to measure the mathematical relationship between a dependent variable and one or more independent variables. In the context of the Market Approach in business valuation, the dependent variable is usually some variation of Fair Market Value (FMV), i.e., market capitalization in the Guideline Public Company method, selling price (IBA), or MVIC (Market Value of Invested Capital, Pratt's Stats).

    11/25/2009 · Accounting
    This article presents a discussion of the validity of using the mid-year convention from a different point of view than the March 2002 BVR article by Michael Dobner.

    11/25/2009 · Damages
    We all have used the Discounted Cash Flow (DCF) method. Many of us would agree that it is generally the best, most comprehensive, theoretically correct valuation model. It also has an empirical reason to be the best, which is that many of us calculate our discount rates using the Ibbotson data in the SBBI annual yearbooks, which are based on publicly traded stock data.

    11/25/2009 · Damages
    This article arose from an actual litigation. To protect the identity of the parties, I usefictional names.

    It seems to me that healthy dialogue among practitioners is a useful tool in facilitating our growth as a profession. It is in that spirit that I wish to respond to my colleague, Chris Mercer’s recent article,[Citation Omitted] wherein he asserts that my misunderstanding of his Quantitative Marketability Discount Model (QMDM) explains the disparity in my results and his in calculating the discount for lack of marketability (DLOM). Accordingly, in this article I will

    Jay B. Abrams
    Helps business owners determine the value of their businesses, attorneys and financial professionals better represent and advise their clients, and virtually all professionals involved in business valuation do their jobs more efficiently.
    Jay B. Abrams
    Quantitative Business Valuation is the first authoritative work to guide professionals through the business valuation process with a quantitative--as opposed to qualitative--focus.
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    Analee McClellan, ASA
    P.O. Box 5656
    Hacienda Heights CA 91745
    phone: 626-330-8597

    Analee McClellan Antiques Appraisal Expert PhotoAnalee McClellan is an Accredited Senior Appraiser (ASA) with the American Society of Appraisers (ASA). She is currently the Personal Property Education Chair for the ASA’s International Education Committee and a Member-at-Large of the ASA’s Personal Property Committee. She is a Course Developer and an Instructor of Valuation Theory Courses for the ASA, offered in conjunction with university partners: University California Irvine, University of Chicago, Rhode Island School of Design (RISD), SUNY Purchase, New York.

    Ms. McClellan is an independent, unbiased, and objective appraiser specializing in American and Continental European furniture, silver, ceramics, glass, and decorations dating from the 18th century to contemporary items, as well as general residential contents. Valuations are also performed for popular culture, Rock and Roll, music, celebrity memorabilia and collectibles. Ms.McClellan has a large network of qualified experts in other fields and can provide personalized service and project management for larger collections and additional specialized items. She provides consultations and professionally written and substantiated reports that conform to the Uniform Standards of Professional Appraisal Practice (USPAP) and the ethical code of the American Society of Appraisers. Her experience and background satisfies the IRS requirements of a qualified appraiser writing qualified appraisals for tax related assignments.

    Litigation Support: Ms. McClellan offers objective opinions of value that comply with the USPAP and the ASA’s Code of Ethics. Consultant and expert in standard of care and typical practice for appraisers including USPAP compliance and IRS requirements, her services are available to counsel representing both Plaintiff and Defense.

    Professional Services:
    • Insurance: Coverage, Damage and Claims of Loss
    • Estate Matters: Estate Tax, Equitable Distribution, Probate
    • Financial Planning for Trusts and Estates: Establishing Cost Basis, Estate Management
    • Large Projects and Collections
    • Asset Valuation for Bank Loans
    • Dissolution of Marriage
    • Charitable Contributions and Gift Tax assignments that meet IRS requirements
    • Inventory and Condition Reports
    • Litigation and Expert Witness Assignments
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    William H. Purcell
    Investment Banking Expert Witness
    225 Cedar Ridge Road
    Bedminster NJ 07921
    phone: (908) 781-1803; cell: (908) 581-1203
    fax: (908) 781-5865
  • Princeton, 1964 (B.A., Economics, with honors)
  • NYU Business School, 1966 (MBA, Top of class)
  • Expertise: Mr. Purcell has over 40 years of experience in every area of investment banking including the following:
  • Mergers & Acquisitions
  • Leveraged Buyouts and Recapitalizations
  • Fairness Opinions and Fairness Issues
  • Adequacy Opinions
  • Solvency Opinions
  • Bankruptcy issues, including fraudulent conveyance
  • Valuations
  • Advice to Special Committees of Boards
  • Due Diligence and Disclosure Issues
  • Fiduciary Issues
  • Damage issues and analysis
  • Lender Liability
  • Fee issues
  • Document Interpretation and Standards from investment banking point of views
  • Criminal cases involving alleged securities violations and insider trading
  • Financing of Debt and Equity (both public and private, taxable and tax-exempt, including structured financings)
  • Venture Capital
  • Leasing and Real Estate Financing
  • Background: Mr. Purcell was a Managing Director at Dillon Read for almost 25 years and has been a Senior Advisor to a number of medium-sized investment banks. He also has served as interim CEO of a public company and has served on Boards of Directors. Mr. Purcell is currently Senior Director to the Investment Banking Firm of Seale & Associates, Washington, DC. area.

    Mr. Purcell has been an expert in more than 100 cases with over 100 Law Firms, including cases for the SEC, IRS and the DOJ. He represents both plaintiffs and defendants. Subjects include all areas mentioned above.

    View Consulting Profile.
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    Eric L. Risberg
    268 Bush #2100
    San Francisco CA 94104
    phone: 415-531-1414
    fax: 415-449-3606
    Eric Risberg is a Commercial Real Estate Expert Witness with nationwide experience and a strong emphasis on California real estate. He has been advising clients on commercial real estate matters since 1993. Mr. Risberg is the founder of Advanced Appraisal International, Inc., based in San Francisco, California. Earlier in his career, he provided commercial real estate appraisal services to American Appraisal Associates, the world’s largest independent valuation firm. Mr. Risberg has appraised property for more than 400 clients, including over 20 Fortune 500 companies in over 30 states.

    Noteworthy projects include participation in the valuation of more than 200 investment-grade properties for a major U.S. Life Insurance Company, more than 50 hotel valuations for Marriott International, nationwide retail property portfolio valuations for Copley Real Estate Advisors, and the appraisal of high-rise office buildings in Los Angeles, Chicago and San Francisco.

    Mr. Risberg has been hired as an Expert Witness on many occasions and has testified at trials for a number of cases. His expertise is called upon to value complex properties and advise clients on real property matters. Consulting Services are also provided in mediations, arbitrations or other Alternative Dispute Resolution (ADR) settings such as JAMS or the American Arbitration Association to resolve matters that are not expected to go to trial.

    Areas of Expertise:
  • Changes in Market Conditions
  • Construction Defect Litigation
  • Forensic Valuations
  • Land Value Disputes
  • Real Estate Broker Standard of Care
  • Ground Leases
  • Residential Properties
  • Landlord-Tenant Disputes
  • Physical Damage Claims to Real Estate Due to a Variety of Natural or Man-Made Causes
  • Land Use and Zoning Issues
  • Lease-Option Arbitrations
  • Divorce Cases
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    Norman Katz
    Managing Partner
    18881 Von Karman, Suite 1175
    Irvine CA 92612
    phone: 949-263-8700
    fax: 949-263-0770
    MCS Associates is a nationally recognized consulting group that has provided financial, operations and regulatory/compliance consulting services nationwide to financial institutions, insurance companies and regulatory agencies as well as real estate and financial services organizations for over 30 years.

    Expert Witness and Litigation Consulting are a primary focus of our services. We undertake expert witness assignments throughout the United States and our clients include several hundred leading law firms around the country, working on behalf of both plaintiff and defendant financial institutions, borrowers, depositors, investors, developers, insurance companies and their insured, securities/insurance/real estate brokers/agents, regulators and government agencies, and individuals.

    Together with MCS Associates’ specialized resources in banking, financial services and real estate, we also draw on key strategic alliances in insurance, economics, academia and the securities industry to meet a wide range of expert witness needs. Our litigation experts include experienced bankers, lenders, consultants, regulators, managers, brokers & agents in insurance, real estate, and securities; insurance claims and underwriting managers; economists, accountants, appraisers, real estate analysts, and academics.

    Areas of Expertise Include:
  • Banking Operations/Administration
  • Check Fraud
  • Lending Policies, Custom and Practice
  • Loan Underwriting & Credit Administration
  • Sub Prime Loan Originations, Underwriting, Securitizations & Servicing
  • Bankruptcy, Foreclosures and Workouts
  • Trust & Fiduciary Issues / Operations
  • Securities Brokerage & Investments
  • Valuations & Damages Analysis
  • Forensic Accounting
  • Employment / Compensation
  • Real Estate Brokerage & Management
  • Title Insurance & Escrow
  • Real Estate Appraisal & Transactions
  • Insurance Industry Custom & Practice
  • Insurance Coverages / Claims Handling
  • Insurance Bad Faith
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    Dr. Gary Albrecht, PhD
    1817 Georgia Ave.
    Winston-Salem NC 27104
    phone: 336-727-9435
    Gary AlbrechtDr. Gary R. Albrecht has more than 25 years of experience specializing in Economic Forecasting and Forensic Economics. The Director of Econometric Modeling at the University of Kansas, his research has been published in the Journal of Forensic Economics, Journal of Legal Economics, Trial Briefs, and The Earnings Analyst.

    Dr. Albrecht was elected by his peers to be a Vice President and to serve on the Board of Directors of the National Association of Forensic Economists. He also serves as a referee for the Journal of Forensic Economics and the Journal of Legal Economics.

    Dr. Albrecht provides litigation support services to attorneys for both Plaintiff and Defense for cases concerning damages resulting from Wrongful Death, Personal Injury, and Breach of Contract. Qualified in numerous State and Federal venues, he has been deposed and or testified approximately 50 times in the last four years.

    Areas of Expertise:
    • Economic Damages
    • Expected Wage Loss
    • Business Valuation
    • Lost Profits
  • Discrimination Analysis
  • Equitable Distribution
  • Intellectual Property
  • Antitrust
  • Dr. Albrecht is a Member of the American Academy of Economic and Financial Experts, the American Economic Association, and the National Association of Forensic Economics.

    View Dr. Albrecht's Consulting Profile.
    6/18/2014 · Economics
    The first step in estimating the value of life is, generally, to estimate the tradeoff individuals are willing to make between the risk of death and compensation. In wage-risk studies the estimate of the trade-off takes the form of a slope coefficient on the risk of death variable from regression analysis. The estimated slope coefficient is then used to estimate the value of life. This paper addresses two separate but related issues that affect the calculated value of life. One issue is how the estimate of the slope coefficient may vary depending on the base amount of risk in the observations used for its estimate. This issue is addressed by determining the shape of the indifference curve between compensation and the risk of death. The other issue is the definition of the value of life. Two proofs are presented. One proof shows that the calculated value of life will vary according to the base amount of risk involved in the study. The other shows how the calculated value varies according to how the value of life is defined. An economist who uses the value of life studies should be aware of these influences.

    4/14/2014 · Economics
    The contention of this article is that the appropriate discount rate is one which counterbalances the uncertainties associated with projecting future losses. Such uncertainty is defined, herein, as risk. Parity in risk must be maintained between projected losses and the discount rate. A risk-free rate of interest is an appropriate discount rate only when applied to projected losses which are, themselves, risk-free. As elements of uncertainty, or speculation, enter into the projection of future losses, either those elements must be removed from the analysis or the discount rate must be increased commensurately to maintain parity in risk. To do otherwise would yield an award which overcompensates the plaintiff (p. 33).

    3/11/2014 · Economics
    In "The Valuation of a Closely Held Firm: Difference in Expert Opinion," (JFE, 1988) Carl M. Hubbard and Darryl G. Waldron present the results of a survey in which the respondents were asked to place a value on a non-publicly traded firm. The authors classified the responses into four categories: the net asset valuation (NA V) approach; the discounted cash flow (DCF) approach; the earnings multiple (EM) approach; and the capitalized earnings (CE) approach. As the title of their paper states, there were differences of opinion among the respondents.

    2/5/2014 · Economics
    This article is one in a series of articles in the Journal of Forensic Economics detailing the different and the common methods for assessing economic damages in the various states. In this article we discuss the legal framework by which economic damages are computed in personal injury (PI) and wrongful death (WD) cases in the state courts of North Carolina. Section II presents the legal framework for these torts; Section III discusses the calculation of damages in Wrongful Death torts, while Section IV deals with Personal Injury torts where they differ from Wrongful Death.

    1/6/2014 · Economics
    In litigation involving wrongful death, personal injury and breach of employment contracts, forecasting the wage rate is often a necessary step when calculating damages. Forecasted future changes in the wage rate are generally attributed to two components, forecasted changes in the productivity of labor and inflation.l The theoretical reason for making the wage rate a function of productivity and inflation stems from the neoclassical proposition that the wage rate is equal to the product of the marginal productivity of labor and the price of the output received by the manufacturer.

    11/27/2013 · Economics
    Federal and state legal systems rely upon the reasoning of judges and juries to ascertain what is just compensation for personal injury as result of a tort. There are no precise rules to follow in determining damages. Jurists consider the plaintiffs' own itemization of damage, but they also use their own reasoning and the guidance of the law and testimony of forensic economists. Likewise, each forensic economist uses his or her reasoning, legal parameters, and economic training in determining just compensation.

    In a recent article Havrilesky (1993) argues against applying the hedonic damages concept to wrongful death and injury cases. The purpose of this paper is to critique his arguments. An examination of each of the seven points shows that none are appropriate. This analysis follows the same order and is under the same headings as Havrilesky's analysis. The conclusion section is added to summarize the paper.

    10/2/2013 · Economics
    In litigation involving personal injury, wrongful death, job discrimination, and breach of employment contracts, questions concerning the estimates of future earnings and the choice of an appropriate discount rate arise. We address the question of whether, in order to estimate the growth of future earnings and then to discount future earnings, it is necessary to forecast the inflation rate.

    "Esteemed member, Gary R. Albrecht is a Forensic Economist with over 25 years of experience specializing in Economic Forecasting and Damages. Principal at Albrecht Economics, Inc., he provides Expert Witness and Consulting services to attorneys, insurance companies, and other professionals. "
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    Max G. Ansbacher
    4535 44th Street
    Sunnyside NY 11104
    phone: 918-293-6767
    Max G. Ansbacher founded and managed a Hedge Fund specializing in the use of Options and Equities for 25 years.

    Background - Mr. Ansbacher began his career in 1965 as an attorney with the Wall Street law firm of Breed, Abbot, and Morgan, working on corporate tax matters. He left to become an international tax lawyer at Bristol Myers where his position included liaison with lawyers around the world.

    In 1999, after some consideration, Mr. Ansbacher decided to change his occupation to become an options trader. He joined Bear Stearns as a stock broker and wrote the first book on exchange traded options. He remained at Bear Stearns for nearly 20 years until he left to set up his own firm, Ansbacher Investment Management, which is now one of the oldest firms devoted to options writing.

    Mr. Ansbacher has often been quoted in the media, including The Wall Street Journal, and has been a frequent guest commentator on the Bloomberg Television Network, Fox News Channel, and CNBC. He is the author of three books on investing, including the New Options Market, Fourth Edition, which was the first book published in America on exchange-traded options, and has become one of the all time best-selling books on the subject. He was featured on Forbes magazine, October 2, 2004.

    Litigation Support - Max G. Ansbacher provides expert witness, litigation support, and project management for complex securities litigation. His expertise is available to attorneys representing both Plaintiff and Defendant. His services include project management, research, and report writing.

    Areas of Expertise:
    • Hedge Funds
    • Financial Markets
    • Derivatives
    • Swaps
    • Finance
    • Risk Management
    • Broker Standard of Care
  • Suitability
  • Foreign Exchange / Currency
  • Fixed Income
  • Equity
  • Commodities
  • Options
  • Portfolio Management
  • Max G. Ansbacher
    This updated and expanded fourth edition uses real-world illustrations to present the basics of options trading theory and practice. It acquaints readers with the most successful options trading strategies and alerts them to the ten biggest options trading mistakes.
    Max G. Ansbacher
    Max G. Ansbacher
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    Alistair Hynd
    5 Old Bailey
    London EC4M 7AF
    phone: 44-207-0028732
    fax: 44-207-0028895
    Alistair Hynd has over 15 years experience in Corporate Finance. He heads the Project Finance and Financial Modelling Team that functions at Baker Tilly Corporate Finance, LLP (Baker Tilly). Mr. Hynd specialises in Project Finance, PFI, PPP and Debt Advisory plus Financial Modeling. Mr. Hynd is an Associate of the Institute of Chartered Accountants in England and Wales (ICAEW) and member of the Institute's Corporate Finance faculty. He is also a full member of the Association of Corporate Treasurers.

    Mr. Hynd's team at Baker Tilly can become involved in Project Finance or Financial Modeling in three ways:
  • Financial Adviser to the Government – structuring projects, evaluating bids, and negotiating detail
  • Financial Adviser to the Consortium – assembling the bid, refining and optimising it, and acting as interface with funding markets
  • Acting for the Banks and other Lenders - providing reassurance that the model on which they are lending is fit for purpose.
  • Other Services Include

  • Capital Markets: Reporting Accountants, Flotation e.g. advice on Financial Structuring, Accounting Systems and Policies, Share Option, Director / Employer Benefits, Audit and Taxation services
  • Due Diligence: Historic Performance, Cash Flows, Assets and Liabilities, Forecasts, Working Capital Requirements, Financial Systems and Controls, Taxation
  • Mergers and Acquisitions / Private Equity:Preparing / Maximise Value from Business Sales, Negotiate Terms and Raise Private Equity / Debt Finance to Support Management Buy Out or Buy In, Raising Private Equity / Debt Finance for Growth, Cash Out or Recapitalisation, etc.
  • Valuations: Shares, Businesses, Options and Warrants, Various Derivatives, Brands and other Intellectual Property, Film and Media Rights,Income Producing Assets
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    Patrick Kilbourne
    201 S. Main St.
    Ste. 450
    Salt Lake City UT 84111
    phone: 801-321-6335
    Patrick Kilbourne, CPA/ABV, CMA, CGMA, CFE, CFF, MBA, MACC, is an expert in applying Finance, Accounting, and Economic Analysis to damage assessments, lost profits, and financial statement analyses.

    He earned a Master of Business Administration (MBA) degree from the University of Pennsylvania’s Wharton School of Business and a Master of Accountancy degree from Brigham Young University.

    Mr. Kilbourne is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA), a Chartered Global Management Accountant (CGMA), and a Certified Fraud Examiner (CFE). He is also Certified in Financial Forensics (CFF) and Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants (AICPA).

    Currently a Director at Berkeley Research Group (BRG), he spent 9 years at LECG as a Director. Prior to LECG he was the head of Arthur Andersen’s Strategy Finance & Economic Consulting practice in Salt Lake City, where he oversaw accounting, intellectual property, economic consulting, and forensic accounting services.

    Patrick Kilbourne provides litigation support service to attorneys for both Plaintiff and Defense. He has been retained as an expert in numerous matters and has testified as an expert in both federal and state venues.

    Areas of Expertise:
    • Damages Analysis
    • Finance and Valuation
    • Forensic Accounting and Investigations
    • Intellectual Property
    • Labor and Employment
    View Patrick Kilbourne's Consulting Profile.
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    Bobby L. Lanford, PhD
    Bobby L. Lanford, PhD
    2066 Girls Ranch Road
    Camp Hill AL, MT 36850
    phone: 406-531-3541
    Bobby L. Lanford, PhD is a Forest Operations Consultant with over 35 years of experience. Dr. Lanford is currently an Adjunct Professor at both Auburn and Clemson Universities.

    Dr. Lanford provides litigation support services on court cases involving Forestry Accidents, Product Liability, and Contractual Disputes. He has been retained for his expert witness services approximately 25 times. Dr. Lanford offers his expertise to attorneys for both Plaintiff and Defense.

    Selected Cases Include:
    • Contract Disputes
    • Forest Harvesting and Thinning Practices
    • Wood Handling Facilities Safety Standards and Procedures
    • Chainsaw Felling Personal Injury
    • Truck Off Loading Standards and Procedures
    • Timber Inventory and Mensuration
    • Logging Machines' Productivity and Performance
    • Potential Production and Profits of Logging Operations and Wood Products Facilities
    View Dr. Lanford's Consulting Profile.
    2/11/2015 · Plants & Trees
    Anyone who has a home with trees around it will someday need to remove dead or dying limbs and trees. The best managed landscaping requires trees to be pruned or removed as they grow. In addition, storms often create dangerous situations as limbs and trees are broken or bent over. I remember living on Lake Martin in Alabama during Hurricane Opel. The storm hit at night and we sat in the basement listening to all the commotion and guessing what was happening to our home. Occasionally, I would go up to the main floor with a flash light (power was toast) and peer out the windows trying to assess the damage. One time I reported to my family that the porch roof was gone. The porch faced the lake and the direction of the wind. It had rained all day before the hurricane winds hit causing the soil around the trees that separated our home from the water to soften up. At day light we found all the lakeside trees pushed over onto our roof.

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    Bridget R. Brandon
    ASEA Certified Senior Equine Appraiser & Expert
    1817 Knight St.
    Argyle TX 76226
    phone: 817-454-4537
    Bridget BrandonValueMyHorse Bridget Brandon of ValueMyHorse Equine Appraisals specializes in educating attorneys in case specific horse terminology, developing valuation appraisals, testifying in court, finding critical evidence, analyzing crucial facts, and creating relevant witness questions. She provides the legal community with a wide range of analysis, education and support for equine-related proceedings throughout the United States. ValueMyHorse services clients from any locality and any state needing expertise in the area of Sporthorses, Performance Horses, pleasure horses and breeding. Bridget has testimony experience and is qualified as an expert.

    USPAP certified, ValueMyHorse understands Uniform Standards of Professional Appraisal Practice (USPAP) compliance issues. They also know what it takes to comply with the IRS Federal Code of Regulations with respect to being “qualified” appraisers developing a “qualified” appraisal in accordance with AQB (Appraisal Qualifications Board). Whether to support business valuation and profit motive claims for dissolution of marriage, charitable donations of horses, estate valuation, partnership disputes, or IRS related issues, ValueMyHorse is available with regard to IRS Hobby Loss Issues, the Relevant Market, Type of Horse, Horse Show Issues, Breeding Issues, Boarding, Care, Custody and Control, Highest and Best Use, and Fungibility.

    Selected Case Examples
    • Appraised investment horse for syndication group law suit (plaintiff)
    • Appraised show jumper in lawsuit concerning misrepresentation of age (plaintiff)
    • Consulted on malpractice law suit concerning value of deceased dressage / breeding stallion - loss of income from stud fees and sale of offspring (defendant)
    • Appraised imported Grand Prix prospect in a trailer accident and eventually euthanized due to injuries (defendant)
    • Appraised dressage horse injured in care of veterinarian (defendant)
    • Appraised jumper injured in a trailer accident (defendant)
    • Appraised a deceased western pleasure show horse who was electrified (defendant)
    • Appraised reining horse for bank regarding defaulted loan (plaintiff)
    • Appraised jumper who died of injuries obtained while in her stall (defendant)
    View Consulting Profile.
    10/29/2012 · Animals
    On May 30, 2011, the Texas Board of Veterinary Medical Examiners became one step away from having the authority to regulate non-veterinarian equine dentists.

    4/5/2012 · Animals
    Because the cost of a lawsuit is so steep, make sure your "horse transaction" is memorialized with a lawyer-prepared, well-written contract. The small contract prep charge will be a fraction of litigation expenses and heartbreak. If you cannot locate an equine attorney, an attorney specializing in contracts will work just fine. It always amazes me that written contracts are not demanded of every horse purchase or sale. Even on "small&qout; transactions…demand them in writing or do not do the "deal&qout;!

    12/9/2011 · Animals
    There are some very important preliminary questions you should always ask when buying a horse. These screening questions should be asked right up front. If at all possible, you should ask these questions initially on the phone prior to seeing the horse.

    9/21/2011 · Animals
    You've decided to buy a horse and you have now located the horse of your dreams. There are a lot of emotions involved.

    8/3/2011 · Animals
    Open-ended horse deals are quickly coming to an end. Florida has a statute (Section 535.16 of the Florida Statutes) and the California Legislature recently amended a similar one that now requires written documentation for horse sales.

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    Ben F. Tunnell III
    605 West Olympic Blvd.,Suite 820
    Los Angeles CA 90015
    phone: 866-256-9300
    fax: 213-532-3807
    BTI Appraisal is a broad-based appraisal company which provides a consistently high level of Real Estate Appraisals, Business Valuations, and Machinery and Equipment Appraisals for Business, Professional, Public and Private Sectors.

    When you choose BTI Appraisal, you benefit from a strong tradition of experience and accuracy. A corporate philosophy stressing efficiency and attentive service has made us a leader among independent appraisers. We are proud of our reputation for stability, responsiveness, and accomplishment in and out of the courtroom.

    At BTI, our seasoned staff of success oriented professionals treats each assignment with precise attention to detail, providing needed research and responsive service on a wide range of appraisal needs.

    Expert Profile: BTI’s Founder and Chairman, Ben F. Tunnell III, has headed the firm since 1974. Previously, he spent eight years with First Interstate Bank of California as vice president at their corporate headquarters in Los Angeles. He served on the board of arbitrators for both the American Arbitration Association and the Better Business Bureau. He has also been a Registered Investment Advisor and Broker/Dealer with the Securities and Exchange Commission and a licensed, California Real Estate Broker.

    Mr. Tunnell is an ASA, the senior designation of the American Society of Appraisers, and a California Certified General Real Estate Appraiser #AG-6964. He has qualified and testified in Federal and Superior Courts, as well as in arbitration proceedings as an expert witness in business valuations, real estate, and machinery and equipment appraisals.
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    Gary G. Capata, CPA
    Kerrie Merrifield, CPA, CFF
    28202 Cabot Road
    Suite 245
    Laguna Niguel CA 92677
    phone: 949-364-0334
    fax: 949-364-0362
    Capata & Co. has been providing Forensic Accounting litigation support for over 25 years. Their expert auditing skills be used to provide an analysis of financial records in cases involving economic disputes, fraud, and theft investigation.

    Areas of Forensic Accounting Expertise:
    • Forensic Accounting and Investigations
    • Economic Damages
    • Business Valuation
  • Lost Profits Analysis
  • Fraud Investigation
  • Contract Non-Compliance
  • Gary Capata Forensic Accounting Expert PhotoGary G. Capata, CPA has over 35 years of experience as a Certified Public Accountant. He has substantial experience in Forensic Accounting and litigation support with qualifications as an expert witness in Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Francisco, Solano, and Fresno Counties.

    Mr. Capata utilizes unique and tested damage measurement methods to determine the extent of Financial Loss or Economic Damage. His expert auditing skills and investigations services have been called upon for matters involving financial disputes, fraud, and theft.

    Mr. Capata has been qualified to testify in Federal Court and U.S. Tax Court. He is available to present an opinion to support or oppose evidence submitted to the court. Mr. Capata's services are available to counsel representing both Plaintiff and Defense.

    Kerri Merrifield Forensic Accounting Expert PhotoKerrie Merrifield, CPA, CFF, is the Director of Litigation Support, Valuations, and Trust Administration at Capata & Co. She has over 25 years of public accounting experience with an emphasis in Forensic Accounting, litigation support, and CFO roles in various sized companies and industries.

    Ms. Merrifield has worked with various industries including entertainment, restaurant, and hotel. Her projects include, but are not limited to business valuations, economic damage analysis, income loss analysis, fraud investigations, business disputes, contract noncompliance, related damage analysis, writing business valuation reports, Rule 12 reports that are used in Federal courts, and testifying as an expert witness.

    View Capata & Co.'s Consulting Profile.
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