EXPERT WITNESS / BREACH OF CONTRACT / ACCOUNT STATED / OPEN BOOK ACCOUNT / UNJUST ENRICHMENT / PROMISSORY ESTOPPEL / UNFAIR COMPETITION / BUSINESS LITIGATION

    Assisted legal counsel for Defendant, an International Hotel chain, defending a terminated vendor's action for over $4 million in claimed lost profits, and to analyze and testify as to plaintiff's expert's lost profits calculations. Engagement included:

• Review of all pleadings, deposition transcripts, interrogatories and declarations
  
• Review and analysis of financial records for client and plaintiff
• Assisted defense counsel prepare and conduct cross examination of adverse expert at deposition
  
• Critique of opposing expert's "Lost Profits" damage claim report, demonstrating that plaintiff's claim should be reduced from over $4 million to less than $250,000
  
• Research related to opposing expert damage claim preparation procedures and theories as they related to the AICPA professional standards
  
• Defended analysis at deposition
  

Final resolution: Confidential out of court settlement reached 18 days after my deposition.

EXPERT WITNESS / BREACH OF CORE CONTRACT, BREACH OF ADMINISTRATIVE CONTRACT, BREACH OF RECEIVERSHIP AGREEMENT, BREACH OF DEFENDANT’S PROMISSORY NOTES, MONEY HAD AND RECEIVED, NEGLIGENCE / BUSINESS LITIGATION

   Assisted legal counsel for Plaintiff, a Limited Liability Company that financed amounts to an insurance brokerage corporation, to be utilized in a life insurance premium financing program, for insured’s holding substantial net worth. Engagement included:

• review of original complaint and joint mediation brief
• review of core agreement (contract), administrative services agreement, receivership agreement, client accounting records, bank account statements/source documents, promissory straight notes and life insurance contracts
• interviewed client LLC members, managing member and accounting personnel
• review of opposing expert damage claim and source documents with related analysis. Preparation of analysis schedules documenting disagreement and opposition thereto, prepared legal counsel for opposing expert deposition and testimony cross-examination. Assisted legal counsel during opposing expert deposition and testimony
• directed client in the procurement of proper documentation for damage claim analysis and evidential support
• review and assembly of financial documents to compile damage claim components
• preparation of damage claim with supporting analysis schedules and source documents
• preparation of analysis schedules comparing damage claim to opposing expert damage claim with explanation of all differences for submission to arbitrator.
• deposed by opposing counsel on three separate occasions
• testified at binding arbitration; JAMS; County of Orange; Hon. John W. Kennedy, Jr. (Ret.)

Excerpts from the Arbitration Award rendered by the Hon. John W. Kennedy, Jr. (Ret.):

“I find that Lee Harris has undertaken his best efforts to make the proper adjustments for interest, commissions, and administrative fees.” “I find that there are two adjustments to be made to Lee Harris’ damage analysis: (1)…..$4,000…..; (2)…..$7,714…..Otherwise, I adopt Lee Harris’ opinion regarding damages.” “I find that Lee Harris’ analysis was thoughtful objective, and thorough. I therefore adopt his findings, except as heretofore indicated.”

FORENSIC / BREACH OF TRUST / CORPORATE TRUSTEE

    Assisted legal counsel for a family member individual trustee with a claim against Northern Trust of California N.A. for breach of trust. Engagement included:

• forensic investigation and review of documents pre-action
  
• identification of potential breach of trust issues
  
• request for documents and information pre-action
  
• discovery of documents with related categorization and filing (>20,000 documents)
  
• analysis and documentation of damage claims for legal counsel
  
• assistance with mediation
  
• assistance with mandatory settlement conference
  
• deposed regarding work performed.

Analysis included the review of corporate trustee fees and attorney co-trustee fees/legal fees with related probate code application. Trusts involved held a high concentration of apartment and commercial real estate properties. In addition, the management of such projects and the related property management company relationships were also analyzed.

Final resolution: case settled out of court; consideration in excess of $700,000 for my client.

FORENSIC / LEGAL MALPRACTICE / ATTORNEY CO-TRUSTEE

    Assisted legal counsel for a family member individual trustee with a claim against an individual attorney acting as a co-trustee of a large real estate family trust for legal malpractice (professional negligence). Engagement included:

• forensic investigation and review of documents pre-action
  
• identification of potential legal malpractice issues
  
• request for documents and information pre-action
  
• discovery of documents with related categorization and filing (>10,000 documents)
  
• analysis and documentation of damage claims for legal counsel
  
• participation in settlement negotiations

Analysis included the review of trustee fees and attorney co-trustee fees/legal fees with related probate code applications.

Final resolution: case settled out of court; VERY favorable settlement.

SPECIAL MASTER / UNITED STATES DISTRICT COURT

    Appointed Special Master to the United States District Court, Central District of California, by the Honorable Virginia A. Phillips. Engagement included:

• review and analysis of more than 11,000 financial documents
  
• employed procedures as directed by the U.S. District Court to determine if the financial transactions between parent and subsidiary companies were recorded properly in the ordinary course of business and at “arms’ length”
  
• preparation of summary schedules depicting the financial records and amounts reviewed to support the report submitted to the U.S. District Court
  
• preparation of “Report to Court by Special Master”

Final resolution: Upon presentation to the Court, the judge granted plaintiff’s motion for summary judgement as a result of the report contents with excerpts of the Special Master report specifically quoted as reference in the court order.

EXPERT WITNESS / BREACH OF CONTRACT / BUSINESS LITIGATION

    Assisted legal counsel for a seller of a manufacturing concern to determine the propriety of the non-payment of the purchase price, resulting from a disagreement as to the intent of the wording within the related promissory note.

• review of the promissory note and related sale documents of the manufacturing company
  
• preparation of the request for financial documents
  
• review of financial documents
  
• research and documentation of the accounting concept of “Costs of Manufacturing”
  
• review of opposing party positions, deposition testimony and analysis
  
• deposed by opposing counsel

Final resolution: Within one hour of the termination of deposition, case settled out of court. My client received the entire promissory note amount related to the sale.

EXPERT WITNESS / BREACH OF LEASE / BUSINESS LITIGATION

    Assisted legal counsel for a commercial landlord to determine the appropriate amounts due under certain lease provisions, related to common area maintenance charges and rental rate increases related to cost of living index adjustments.

• review of lease documents
  
• obtained government prepared consumer price index data
  
• determination of rental rate increases utilizing CPI statistics
  
• review of financial records to determine common area expenses with related tenant responsibility
  
• review of financial documents to determine rental amounts paid by tenant
  
• preparation of schedules reflecting amounts due by tenant
  
• deposed

Final resolution: Case settled out of court; my client receiving a settlement check.

EXPERT WITNESS / BREACH OF FIDUCIARY DUTY AND EMBEZZLEMENT / BUSINESS LITIGATION

    Assisted legal counsel of a professional service entity to determine the accuracy and propriety of accounting entries and certain disbursements made for the benefit of certain shareholders. Engagement included:

• review of four years of financial records, subsidiary journals, financial statements and corporate tax returns.
• analysis of the accounting accuracy of recorded financial transactions
  
• review and analysis of certain financial statement accounts
  
• review and analysis of certain disbursements made for the benefit of certain shareholders
  
• preparation of a detailed report submitted to the “litigation referee” appointed by the court

Final resolution: pending

EXPERT WITNESS / FRAUDULENT MISREPRESENTATION, FRAUDULENT CONCEALMENT, BREACH OF FIDUCIARY DUTY, BREACH OF GOOD FAITH AND FAIR DEALINGS, PROMISSORY FRAUD, SLANDER OF TITLE AND CANCELLATION OF INSTRUMENTS, BREACH OF CONTRACT, TORT OF ANOTHER, VIOLATION OF BUS. AND PROF. CODE SECTION 17200, INTERFERENCE WITH CONTRACT, RACKETEERING UNDER RICO 18 U.S.C. SEC. 1961 AND NEGLIGENT MISREPRESENTATION / BUSINESS LITIGATION

    Assisted legal counsel for a real estate development company to quantify the loss of past, present and future income associated with the operation and sale of commercial real estate properties and to quantify any obligations incurred with respect to the execution of various letter and security agreements. Engagement included:

• analysis and review of general partnership agreements
  
• analysis and review of purchase and sale, promissory note, guaranty, security and letter agreements
  
• analysis and review of entity formation transaction structuring involving ownership changes in the real estate projects
  
• analysis and documentation of damage claims for legal counsel
  
• analysis and review of partnership income tax returns and related tax issues of completed and attempted transactions
  
• interpretation and application of the Internal Revenue Code Section 704(b) regulations
  
• interpretation and application of generally accepted accounting principles

Final resolution: Case settled out of court.

EXPERT WITNESS / BREACH OF WRITTEN SHAREHOLDERS AGREEMENT, BREACH OF WRITTEN EMPLOYMENT AGREEMENTS, BREACH OF FIDUCIARY DUTY AND REMOVAL OF DIRECTOR FOR FRAUDULENT OR DISHONEST ACTS / BUSINESS LITIGATION

    Assisted legal counsel for a construction material wholesaler to determine the propriety of certain disbursements made on behalf of the S-Corporation shareholders.

• review of shareholders agreement and employment agreements
  
• preparation of the request for financial documents
  
• review of financial documents, financial statements and tax returns for nine years
  
• research of “Trade or Business” expenses under the income tax laws with related analysis of the Travel and Entertainment expense definition, qualification and recordkeeping requirements.
  
• review of certain disbursements made by the S-Corporation to determine if amounts qualify as trade or business expenses
  
• preparation of schedules by shareholder to accumulate amounts disbursed by the S-Corporation that did not qualify as trade of business expenses
  
• quantified amounts distributed to each shareholder not in compliance with shareholder and employment agreements
  
• deposed by opposing counsel
  
• testified at trial; Superior Court of California; County of Orange

Final resolution: Unkown

EXPERT WITNESS/BREACH OF CONTRACT, CONSPIRACY TO INDUCE BREACH OF CONTRACT, BREACH OF CONTRACT-IMPLIED COVENANT OF GOOD FAITH DEALING/BUSINESS LITITGATION

    Assisted legal counsel for a limited partnership that marketed and sold recreational use memberships to the general public, to determine damages related to unsold memberships as a result of an asserted breach of contract dispute. Engagement included:

• review of original and amended complaints and cross-complaints
  
• review of payment and performance agreement, license agreement, collection agreement, cash management agreement, rights assignment agreement and deeds of trusts between the parties
  
• review of opposing experts damage claim with related analysis, and preparation of analysis schedules documenting disagreement and opposition thereto
  
• preparation of request for documentation
  
• review and re-summarization of historical sales and financial documents for five year period
  
• preparation of damage claim for a four year period projecting lost membership sales
  
• deposed by opposing counsel
  
• assisted legal counsel with deposition of opposing expert
  
• testified at trial; Superior Court of California; County of Riverside

Final Resolution: Breach of contract assertion was denied, damage claim therefore was not considered.