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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 146 / 275

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© D.L. Crumbley

The Courts’ Opinion

Valuation testimony that considers no other independent variables than the sequences of events will be rejected as a matter of law.

Blue Dane Simmental Corp. v. American Simmental Association 178 F. 3d 1035 (CA-8, Cir. 1999).

Unbelievable valuation testimony will be rejected as a matter of law.

Frymire-Brinati v. KMPG Peat Marwick, 2 F. 3d 183 (CA-7, 1993).

An expert may base opinion on business records reviewed even though records were not in evidence.

Carter v . Steverson & Co., 106 S. W. 3rd 161 (Tex. App. 2003).

“When a litigant is knocked out after tying both its hands behind its back, a court may properly refuse to heed the litigant’s plea to be given a second chance for a fair fight.”

There is no second chances where defendant presents no independent damages evidence or contrary expert testimony.

Century 21 Real Estate Corp. v. Meraj International Investment Corp., 315 F. 3d 1271 (CA-10, 2003).

The NACVA certification was mentioned as element in support of qualifications for business appraiser doing bank valuation.

First Western Bank v. Olsen, 621 N.W. 2d 611 (S.D. 2001).

Zelinski v. Columbia 300, Inc., 335 F. 3d 633 (CA-7, 2003)

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