Expert Witness Blog

In the case of Leon Max v. Commissioner, T.C. Memo. 2021-37 (U.S. Tax Court 2021), the testimony of an Apparel & Textile Industry Expert Witness was pivotal in evaluating the legitimacy of research and development (R&D) tax credits claimed by a fashion designer.

Background of the Case

Leon Max, a prominent fashion designer and owner of Leon Max, Inc. (LMI), claimed R&D tax credits under Internal Revenue Code Section 41 for activities related to the development of new apparel designs and manufacturing processes. LMI argued that its design and production process met the technical criteria for qualified research and thus qualified for the federal credit.

In the case of People of the State of New York v. Abraham Operations Associates et al., No. 451549/2023 (N.Y. Sup. Ct. 2024), the testimony of a Nursing Homes Expert Witness was pivotal in addressing allegations of financial misconduct and neglect within nursing home facilities.

Background of the Case

In June 2023, the New York Attorney General filed a civil lawsuit against Centers Health Care, its owners, and several related entities, alleging they had systematically diverted nearly $83 million in Medicare and Medicaid funds intended for patient care across four nursing home facilities in New York. According to the complaint, these funds were funneled into real estate and other private business ventures, resulting in dangerously low staffing levels and widespread neglect.

​In the case of MGMTL, LLC v. Strategic Technology Institute, Inc., No. 20-2138 (E.D. La. 2023), the testimony of a Security Management Expert Witness was pivotal in addressing allegations of copyright infringement and breach of contract related to proprietary security software.​

Background of the Case

MGMTL, LLC developed the Security Management and Reporting Tool (SMART), a software application designed to streamline security management processes for the U.S. Department of Defense and related industries. In 2013, MGMTL obtained a registered copyright for SMART. The company entered into a distributor agreement with Strategic Technology Institute, Inc. (STI), allowing STI to advertise, promote, and resell SMART to end-users. However, MGMTL alleged that STI violated this agreement by repackaging SMART as a new software application called Personnel Administrative Security System (PASS), which STI then sold to the Marine Forces Reserve and listed on its General Services Administration (GSA) schedule for $214,094.00 per license.​

​In the case of Valladares v. United States, No. 4:19-CV-02901 (S.D. Tex. 2023), the testimony of a Rescue Expert Witness was pivotal in evaluating the actions of law enforcement during a failed hostage rescue operation.​

Background of the Case

In January 2018, Ulises Valladares was kidnapped from his home in Conroe, Texas, and held for ransom. The FBI tracked the kidnappers to a residence in Houston, where Valladares was found bound and gagged. During the rescue attempt, an FBI agent discharged his weapon, fatally wounding Valladares. Subsequently, Valladares’ family filed a lawsuit against the United States, alleging negligence and wrongful death.​

In the case of Crofts v. Issaquah School District, No. 19-35473 (9th Cir. 2022), the testimony of a School Safety Expert Witness was pivotal in addressing allegations of negligence related to the supervision of a child with special needs.

Background of the Case

The plaintiff, Sandra Crofts, filed a lawsuit against the Issaquah School District after her daughter, A.S., who has special needs, sustained injuries during a school activity. Crofts alleged that the school failed to provide adequate supervision and did not adhere to the individualized education program (IEP) designed to ensure her daughter’s safety. The school district contended that they had followed appropriate protocols and that the injury was an unfortunate accident.

​In the landmark case of Kumho Tire Co. v. Carmichael, 526 U.S. 137 (1999), the role of a Tires Expert Witness was central to the proceedings and had a profound impact on the standards for admitting expert testimony in U.S. courts.​

Background of the Case

On July 6, 1993, Patrick Carmichael was driving his minivan when the right rear tire blew out, leading to a tragic accident that resulted in the death of one passenger and severe injuries to others. Subsequently, Carmichael and the affected parties filed a lawsuit against Kumho Tire Company, asserting that the tire was defective and that this defect was the proximate cause of the accident. A significant portion of their case relied on the testimony of Dennis Carlson, a tire failure analyst. Carlson intended to testify that, based on his expert opinion, a defect in the tire’s manufacture or design was responsible for the blowout. His conclusions were drawn from a visual and tactile inspection of the tire, coupled with the theory that, in the absence of specific physical signs indicating tire abuse, the failure must have been due to a defect.​

In the case of State v. Lucy Letby, a Failure Analysis Expert Witness played a pivotal role in challenging the convictions of Lucy Letby, a former neonatal nurse accused of harming infants under her care. Letby was convicted in 2023 of murdering seven babies and attempting to murder six others at the Countess of Chester Hospital in the United Kingdom. However, subsequent expert analysis has cast significant doubt on the medical evidence that led to her conviction.

Following her conviction, Letby’s legal team sought the expertise of Dr. Shoo Lee, a renowned Canadian neonatologist. Dr. Lee assembled a panel of 14 international medical experts to conduct an independent review of the cases. This panel meticulously examined the medical records and evidence presented during the trial. Their findings were groundbreaking: they concluded that there was no medical evidence supporting the claim that Letby deliberately harmed or murdered any of the infants. Instead, they attributed the deaths and injuries to natural causes or substandard medical care, highlighting issues such as inadequate staffing, delays in treatment, and misdiagnosis of diseases at the hospital.

One of the critical pieces of evidence during the original trial was the testimony of Dr. Dewi Evans, the prosecution’s lead expert witness. Dr. Evans had cited a 1989 study by Dr. Lee to support the claim that certain skin discolorations observed in the infants were indicative of air embolism, allegedly caused by Letby injecting air into the babies’ bloodstreams. However, Dr. Lee later stated that his research was misrepresented during the trial. He clarified that the signs described were not observed in the cases in question and that diagnosing air embolism based solely on skin discoloration was a “fundamental mistake of medicine.”

In legal proceedings involving driving under the influence (DUI), the testimony of an Alcohol, Drug & DUI Testing Expert Witness can be pivotal in determining the outcome of a case. A notable example is the case of People v. Vangelder, which delved into the admissibility of expert testimony challenging the reliability of breathalyzer tests.

Background of the Case

In People v. Vangelder, the defendant, Terry Vangelder, was stopped by the California Highway Patrol for speeding and subsequently subjected to breathalyzer tests. The initial tests, conducted using a handheld device, indicated blood alcohol concentrations (BAC) of 0.095% and 0.086%. Further tests at the county jail using a different device showed a BAC of 0.08%. Vangelder was charged with misdemeanor counts of driving under the influence of alcohol and driving with a BAC of 0.08% or more, in violation of California Vehicle Code §23152(a) and §23152(b), respectively.

In the realm of playground safety litigation, the involvement of a Playground Safety Expert Witness can be pivotal in determining the outcome of a case. A notable example is the case of K.M. v. Deer Park Union Free School District, 2019 N.Y. Misc. LEXIS 695 (Feb. 19, 2019), which underscores the critical role such experts play in legal proceedings concerning playground injuries.

Background of the Case

The incident occurred during a lunch recess when K.M., a minor student at John Quincy Adams Elementary School, was playing on a piece of playground equipment known as the “Spider” climbing apparatus. This structure consisted of horizontal bars designed for climbing and play. K.M. climbed atop the horizontal bars, sat while holding onto the bars on each side, and hung her feet through an opening. She then attempted to jump down through the open space where her feet had been dangling, but in the process, she hit her teeth on one of the bars and landed on the ground, sustaining injuries.