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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 221 / 275

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© D.L. Crumbley

Judges do say negative things about experts, and if an expert witness is denied, that side may lose. Most often the deadline for listing experts has passed. An old saying by Jerry Lee Lewis is appropriate: “You don’t miss your water until the well runs dry.” If the expert and report is not admissible, the lawsuit may be over.

For example, a plaintiff lost a breach of contract and breach of fiduciary duty dispute by summary judgment because their accounting expert report was pure speculation, based upon utterly implausible assumptions and unreliable methodology.” But Daubert challenges must be timely.

Jerry Lee Lewis

Sources: Target Market Publishing Co. v. ADVO, Inc., 136 F.3d 1139 (CA-7, 1998).

Questar Pipeline Co. v. Grynberg, 2001 F.3d 1277 (CA-10, 2000).

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