Expert Witness Blog

In Nondestructive Ink and Paper Examinations, ink differentiation expert witness Ronald N. Norris writes:

The forensic examination of documents involves more than just the identification of handwriting and hand printing. Frequently, questions concerning the differentiation of inks, obliterated writings where it is important to determine what is being covered up by the overwriting, and paper examinations are necessary. To conduct these examinations, special techniques involving light of different wavelengths, cyan/green and ultraviolet, in conjunction with special filters and a digital camera, are frequently employed instead of using destructive techniques. This paper is an attempt to explain how this is accomplished.

In any type of forensic examination of documents, a conservative assessment of the observable evidence present on and in the documents is absolutely essential. The cardinal rule, the evidence in the documents may not provide the basis for a definitive answer in every case or examination. The techniques described in this paper have their limitations. The results must always be reported that include the limitations.

In What are the qualifications to be an expert witness?, David Goodwyne writes:

What are the qualifications required to be an expert witness? There is no hard and fast rule or one size fits all standard checklist which a potential expert must achieve in order to be selected or qualified as an expert witness. Here are just some of the basic guidelines:-

(a) Education background – Ideally, the expert witness should have the relevant academic qualifications from a recognised university. For example, it would be of little use if a forensic “expert” apparently got an online degree from a non-existant university. There have been instances where “experts” of this nature have been ripped to shreds – in fact, there was a recent case where the attorney managed to demonstrate that even his dog could have obtained the degree (and with higher marks!).

Law enforcement expert witness, attorney, and former police chief Andy Hall writes:

An Expert Witness is someone who the court recognizes as an authority on a specific topic. In order to be accepted as an expert witness, the court will require the expert to present his/her qualifications under oath so that the judge and jury can determine how much weight should be placed on the expert’s testimony.

Because each side will normally present their own expert witnesses, this is where the term “Battle of the Experts” comes from. The most credible witness is usually the one who is:

In Limited Liability does not mean Limited Deductions, forensic accounting expert witness Peter H. Burgher writes:

In a victory for taxpayers the Federal Tax Court has recently held that an LC member does not lose the ability to deduct operating losses due to “passive activity”. In Newell v. Commissioner the tax court looked beyond the fact that an LLC member has limitations on liability. The IRS had taken the position that being a member of an LLC per se meant that passive activity limitations applied. The taxpayer incurred losses while participating both as an investor and as a part-time manager of several business projects for a number of years. In general, IRC Section 469 disallows recognition of losses or related credits from trade or business activities in which taxpayers do not materially participate. Temporary Treasury Regulation ¶1.469-5T(c) (3) has several provisions that, among other things, has an exception to limited partnership interests for general managers. Otherwise, partners having fixed liabilities may be deemed to be passive.

In the instant case, the Tax Court found that while the taxpayer did have limited liability his managerial activities functioning as a general partner overcame the passive activity presumption. Passive activity losses can only be used against passive activity income, hence the potential for limitations on deductibility. We note the taxpayer here was only part-time in each of his business interests which fortunately for him did not undermine his managerial status. The IRS has not acquiesced gracefully in this arena. Recently, it issued a memo on another decision that held an LLC is not a limited partnership, but it has so far not given in on Newell. So beware, keep records, maintain proofs and be prepared for a fight unless you have plenty of passive income!

Trucking industry expert witnesses may opine on federal motor carrier safety regulations, interstate motor carrier operations, and federal motor vehicle safety standards, as well as related issues. In Trucking Accidents on the Rise in Illinois: How You Can Be Safe, motor vehicle accident and personal injury attorneys at Salvi and Maher offer Safety Tips for Car and Truck Drivers.

Illinois motorists can improve safety on our roads by understanding simple guidelines that are meant to prevent serious Illinois truck accidents. The following are some basic tips to help ensure safety for all drivers:

– Be alert of blind spots around trucks. If you cannot see a truck’s side mirrors, the driver cannot see you.

Latex expert witnesses may opine on latex allergies, latex hypersensitivity, and related issues. In How Do I Prepare for Latex-Safe Emergency Care?, Gerri Rivers, EMT-1, Quad Cities Support Network Chairperson and member of the American Latex Allergy Association writes:

6. Arrange a face-t-face meeting with your local EMS director, EMS Commission and ED Director so they can know you and discuss your needs.

7. Before traveling, contact by phone and in writing the local ED Directors and EMS Directors at your destination. Determine if they are prepared to manage the latex allergic individual and provide them with your name, home address & phone number, temporary address & phone number, and the items listed in bold in Number 5.

Variable annuities expert witnesses may testify on retirement annuities, wraparound annuities, variable annuities, and more. In VARIABLE ANNUITIES: A PRIMER FOR CLAIMANTS’ COUNSEL, John Duval Associates writes on annuities sales practices:

In conclusion, variable annuities are not completely devoid of beneficial features and are not unsuitable for everyone. Yet sales abuses abound, the features of variable annuities have often been misrepresented or not properly explained, and there usually are alternative choices for most investors with lower costs. If you are called upon to review a client matter involving possible misconduct in the sale of variable annuities, the following check lists might be helpful in determining whether the seller has engaged in sales abuses:

1. Age of purchasers. Above 70 is highly questionable.

In THE REAL ESTATE CLIENT: VALUATION SERVES IMPORTANT MASTERS IN LITIGATION CASES, forensic accounting expert witness Richard M. Squar, CPA, CVA, ABV, CFF, MBA-Taxation, writes:

The most prevalent standard of value, fair market value, has commanded a great deal of attention in valuation literature and court cases adjudicating valuation issues. In its simplest form, fair market value is defined by numerous court cases and IRS Revenue Ruling 59-60 as “…the price at which the property would change hands between a willing buyer and a willing seller when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of relevant facts.” Most business valuation opinions are made under the fair market value standard.

Fair value is a legally created standard of value that applies to certain specific transactions. In most states, fair value is the statutory standard of value applicable in cases of dissenting stockholders’ appraisal rights. It is also found in the dissolution statutes of those few states in which minority stockholders can trigger a corporate dissolution under certain circumstances, such as California Corporations Code Section 2000. The concept of fair value also appears in partnership dissolutions under minority oppression statutes in some states. It is critical that legal counsel work with the business valuation expert to determine the interpretation of fair value that is applicable, if at all, and one cannot assume that there is a definition that is clear and concise in all circumstances. In this article, it is assumed that fair market value is the appropriate standard of value with applicable discounts.

Public contract regulations expert witnesses may opine on public contract codes, public contract regulations, procurement contracts, and related issues. In Bid Protests on California Government and Public Works Contacts in California, attorney George W. Wolff of George W. Wolff & Associates writes:

Grounds for Bid Protests:

There typically are two general grounds for protesting a bid: