What is a Breach of Contract?

Many businesses and individuals enter legally binding contracts that outline the responsibilities and obligations of involved parties.  Some obligations are explicit while others may be ambiguous. When one party fails to fulfill its end of the contract – this is known as a breach of contract.

Most breach of contract cases center around the same thing – money.  A breach of contract can occur within any type of industry and result in lost profits or lost business value.

Breach of Contract CPA Expert Witness

When parties cannot resolve disputes on their own or with a mediator, most will resort to filing a lawsuit. This is especially the case when the amount of money in question is material to the party.  A CPA expert witness is necessary for disputes involving complicated financial transactions or high-value losses.

A breach of contract expert witness can determine the amount of loss, and in some instances can help determine whether a breach even occurred.   For breach of contract cases, a judge or jury usually cannot arrive at these amounts without the help of a CPA expert witness.

Representative Breach of Contract Engagements


SideCase NumberCase NameAttorneyLaw FirmTestify
PlnBC 021495Danjaq, S.A. v. MGM/UA Communications Co.Mark M. RosenthalJeffer, Mangels, Butler & MarmaroDepo
DefBC 033169Steven Adler v. Guns N’ RosesMorton G. RosenHaight, Brown & BonesteelDepo / Trial
Def58 04 99Bal Seal Engineering Company, Inc. v. American Veriseal Corp., et al.Herbert N. WolfeJeffer, Mangels, Butler & MarmaroDepo
Def119554Let’s Scramble, Inc. v. Pandora International Entertainment Group, Inc.Jack I. SametBaker & HostetlerDepo
Pln90-2764JGD(Kx)Distinctive Appliances Corporation v. Porcelain Industries, Inc.Dennis A. KendigSachs & PhelpsDepo
Def756419Hypersearch Unlimited, Inc. v. Rip Curl International, PTY, Limited, et al.Angela C. AgrusaBaker & HostetlerTrial
PlnRCV 17131GOE Engineering Co., Inc. v. Commercial Union Insurance Company, et al.Maureen DoyleArndt & DoyleDepo / Trial
Pln750511Fightertown Entertainment, Inc. v. Robertson, Stephens & Company, et al.John A. SturgeonWhite & CaseDepo / Trial
PlnRCV047514Michael R. Smits v. James T. LukensBrian S. KabateckQuisenberry & KabateckDepo
Def763585Professional Audio Concepts, Inc. v. Conrad Viva, et al.Christopher J. ArndtArndt & DoyleTrial
Def97-6709 CAS (VAPx)Clayton Industries v. Environmental Systems Products, Inc.Kathy A. JorrieLuce, Forward, Hamilton & ScrippsDepo
DefBC1933772404 Wilshire Ltd. v. Allright Cal., Inc.Jeffrey H. DasteelSkadden, Arps, Slate, Meagher & FlomDepo
PlnC196422Long Beach Million Air, Inc. v. Petrowings, Ltd., et al.John P. MoffittMoffitt, Weagant & LooTrial
Pln98 C3520Pizza Hut, Inc. v. Koch Industries, Inc.Ron CampbellFleeson, Gooing, Coulson & KitchDepo
Pln72 145 00553 98Fidelity Commercial Enterprises v. Managed Resources, Inc.Perry L. HirschDapeer & HirschTrial
Pln00-03255 RSWL (MAN)Morrison Entertainment Group, Inc. v. Nintendo of America, Inc., et al.Brian C. LysaghtO’Neill, Lysaght & SunDepo
PlnBC184264NEI Direct, Inc. v. First USA Bank, et al.Arnold G. RegardieLaw Offices Of Arnold G. RegardieDepo / Trial
Pln72 116 00378 01RSRLex Corp. and David Mahler v. Fanfare Media Works, Inc., et al.David M. ChernekHeller Ehrman White & McauliffeTrial
Def72 110 747 01 HLTGilmore Associates v. Prudential Construction and ManagementWilliam W. SteckbauerShumaker Steckbauer Weinhart & SragowDepo / Trial
PlnBC240082H-2 Realty Holdings, et al. v. Law Offices of Greenberg & Bass, et al.David R. Krause-LeemonLuce, Forward, Hamilton & ScrippsDepo
DefBC226434A.G. Layne, Inc. v. Accent Furniture, Inc.Steven M. CohenClark & Goldberg Law OfficesDepo
Pln311318Chapman Convalescent Hospital, Inc. v. Katherine AllenChristine J. WilsonTyler & WilsonDepo
DefGC 030305Southern California Edison Company v. Mega Network, Inc.Vito A. CostanzoHolland & KnightDepo
DefGIC 757050Norman Barken v. Houlihan, Lokey, Howard & Zukin Capital, et al.Jack I. SametBaker & HostetlerTrial
DefBC 268 274IndyMac Bank, F.S.B. v. Robbins Financial, Inc.Michael R. FarrellAllen Matkins Leck Gamble & MalloryDepo
PlnBC288143BayaNat International, Inc. v. FileNet CorporationBrian S. KabateckKabateck & GarrisDepo
PlnPC 027655Ik Nam You v. Chong Yol KimPeter Y. ChangLaw Offices of David S. Kim & AssociatesTrial
PlnBC 293610 (remanded to USDC)The Wall Street Network, Ltd. v. Keynetics, Inc., et al.Arnold G. RegardieThe Law Offices of Arnold G. RegardieDepo
PlnCV04-6340-JFW(SSx)Go Motorboards, LLC v. EnerSys, Inc.Michael A. PainterIsaacman, Kaufman & PainterDepo
PlnGIC 828206Sunny Chow v. Applied Micro Circuits Corporation, et al.Luan K. PhanRichardson & PatelDepo / Trial
PlnBC 325987Ernest L. Washington, M.D. v. Parthenia Medical Group, Inc., et al.Louis C. ChengLaw Office of Louis C. ChengDepo / Trial
Pln1200037463NationsFirst  Lending, Inc. v. NovaStar Financial, Inc.Cameron M. JollyMixon, Valk & JollyDepo / Trial
PlnRCV 086636Robert Yang, M.D. and Claudia Kano v. Robert Camarena, et al.Troy AykanLaw Offices of Troy AykanTrial
PlnC05-03295 WHANancy Lendall v. Chase Manhattan Mortgage CorporationLaura Lynn DavidsonLaw Offices of Jeffrey L. DavidsonDepo
PlnBC361111Housing Authority of the City of Los Angeles v. Lucille A. Loyce, et al.Charles E. SlyngstadMorris, Polich & PurdyDepo / Trial
DefBC332988John K. Jones, M.D., Inc., et al. adv. AKO Services, Inc., et al.Cyndi K. WongThomas G. Gehring & AssociatesTrial
DefBC 343 303R.H. III Preferred Tool & Die, Inc. v. Milutin BabicD. Joshua StaubLaw Office of D. Joshua StaubDepo / Trial
Def72 180 Y 00925 05 MAVIChathamscape, Inc. v. Mudville Productions, Inc. and Donut City Productions, Inc.Edward A. KleinLiner Yankelevitz Sunshine & RegenstreifDepo / Trial
DefBC 350735Issimo International, LLC v. Spa De Soleil, Inc.Robert J. ShermanRJSLawDepo
PlnBC 354412Jim Shai Kolodaro v. Katherin Maghen, et al.Robert J. ShermanRJSLawTrial
Pln2-06 CV 02800 ODW-CTSamica Enterprises, LLC, et al. v. Mail Boxes Etc. USA, Inc., et al.Robert S. BoulterLagarias & BoulterDepo
PlnA151056-7Baoliang Wang v. Sun LED Supply, Inc., et al.Kenneth I. GrossLaw Offices of Kenneth I. GrossTrial
PlnS-1500-CV 261005 LPEThe Citri-Lite Company, Inc. v. Cott Beverages, Inc.David J. CooperKlein, Denatale, Goldner, Cooper, Rosenlieb & KimballDepo / Trial
DefYC053574Gordon Family Trust, et al, v. James J. Regan, et al.Scott E. ShapiroLaw Offices of Scott E. ShapiroDepo
Pln07-225711Tim Quach and Asiana Bristol, Inc. v. Augie Wu, et al.Long Z. LiuLiu Law GroupDepo
PlnBC050108Mark Lundquist v. Coale Financial Services, Inc., et al.David I. LefkowitzWilshire Palisades Law GroupDepo
Pln2:08-cv-00442-HDM-PALAniplex, Incorporated v. The Upper Deck CompanyJoshua J. PollackProskauer Rose LLPDepo / Trial
DefBC408095Yakov Shlimovich v. Mikhail Cheban, et al.Gregory BodellKozberg & BodellDepo / Trial
Pln30-2009-00333233Peter Reilly v. Inquest Technology, et al.Eric S. EngelConkle, Kremer & EngelTrial
DefSC 104853Patrón Spirits International AG v. Ajendra SinghBrian O’NeillJones DayDepo
PlnBC444869Danny Huynh v. Seacrest Seafood Corporation, et al.Kenneth I. GrossKenneth I. Gross & AssociatesTrial
DefBC468353Overland Corners, LLC v. Lisa A. Chan, et al.Lisa M. OpticanLKP Global Law, LLPTrial
Def72 505 00294 12 VIAMWest Coast Transfer Service, Inc. v. Calex Engineering CompanyDominic J. FoteChapman Glucksman Dean Roeb & BargerDepo / Trial
Def72 140 Y 06644 11 S1MWilliam Morris Endeavor Entertainment, LLC v. Howard Schultz and Lighthearted Entertainment, Inc.Tiffany CaterinaLiner Grode Stein Yankelevitz Sunshine Regenstreif & TaylorDepo / Trial
PlnSC119066California Hand Center, Inc. v. J. Timothy Katzen, et al.Scott E. ShapiroAppell Shapiro LLPDepo / Trial
Pln3:12-cv-00153-DMS-BGSGail Hahn, et al. v. Massage Envy Franchising, LLCWilliam R. RestisFinkelstein & Krinsk LLPDepo
YC069096Delta Ultraviolet Corporation v. Lightwave PDL, Inc.Joseph G. McGuinnessMcGuinness & AssociatesDepo
PlnBC523868Ronda D. Sutton v. Citibank, N.A., et al.Robert H. DewberrytheDewberryfirmTrial
Def30-2013-006451 66-CU-OR-CJCWestminster MHP Associates, L.P.  v. Robert Frederick Obarr , et al.Luan K. PhanPhan Trial Group, LLPDepo
Def72 517 00904 13 TNMVictor Perez Leon v. Vicente Del RioJeffrey G. HuronDykema Gossett LLPTrial
Pln1220047889Molina Healthcare of California v. Health Net of California, Inc.Karen R. PalmersheimLocke Lord LLPDepo / Trial
DefBC430809Sylvester Stewart and Ken Roberts v. Gerald Goldstein, et al.Gregory BodellKozberg & Bodell LLP AttorneysDepo / Trial
Def30-2014-00706930-CU-OR-CJCHarbor Marina, LLC v. Golden Hills Properties, LLCWilliam W. SteckbauerSteckbauer Weinhart, LLPDepo / Trial
DefBC490805Sa Young Hong, et al. v. Interpols Network, Inc, et al.Albert T. LiouLKP Global Law, LLPDepo
Def1220047170Joe Gomez v. Moon, LLC and Oved AnterJames M. GilbertSteckbauer Weinhart LLPTrial
PlnRIC 1213939Majestic Assets Management, LLC, et al. v. George Pappas, et al.Jonathan Preston,Page, Lobo, Costales & Preston A.P.C.Depo / Trial
DefBC538915Raytheon Company vs. Xcel; Heli-Flite, et. al.Roger W. ClarkThe Clark Law GroupDepo
Pln72 133 Y 01128 13Dermanew, Inc. v. Guthy Renker CorporationWilliam H. LancasterLancaster & AnastasiaTrial
DefEC049409Paul P. Locker, et al. v. Alex Kuiumdjian, et al.James R. Evans, Jr.Alston & Bird LLPDepo
PlnBC532950, BC529916Donna L. Kaplan v. Jeffrey A. Kaplan, et al.Luan K. PhanPB Law Group, LLPDepo / Trial
DefBC 601845PDH Partners, LLC v. EP Monterey, LLC, et al.Alberto J. CampainEcoff Campain & Tilles, LLPDepo

 

Key Sample Breach of Contract Representative Engagement

Peter Reilly v. Inquest Technology, a California Corp., dba In-Quest Technology; Dave Sighal; Pradeep Sethia (Eric S. Engel, H. Kim Sim – Conkle, Kremer & Engel).  Mr. Neches testified as an expert in California Superior Court, Orange County, on behalf of plaintiff in this breach of contract and fraud matter. In 2003, Inquest Technology and its owners, Dave Singhal and Pradeep Sethia, allegedly promised to Peter Reilly as commissions 50% of profits from sales resulting from contacts Reilly established. Reilly was paid some commissions as agreed, but in December 2008 defendants told Reilly he would not be paid any further commissions. Reilly sued Inquest and its owners for commissions owed. Mr. Neches testified regarding his analysis of defendants’ sales to relevant customers (the companies Triconex/Invensys), which he determined totaled $6,687,748 to date.  Mr. Neches also projected that defendants’ future relevant sales through 2015 would total $9,611,913.  Mr. Neches determined defendants’ gross profit margin to be 27.5%, from which he calculated the present value of historical and future unpaid commissions due Reilly to equal $2,065,702. Result: The jury awarding Reilly $2,065,702 in damages (the exact amount calculated by Mr. Neches). The Court found defendants’ conduct was a willful statutory violation and applied treble damages to increase the judgment to $6,197,106, plus attorney fees and expenses.  Alter ego liability was separately found by the court as to all defendants.  The Court’s judgment unanimously was affirmed by the Court of Appeal of the State of California.  (Click here for more information.)

IF YOU HAVE ANY QUESTIONS, PLEASE CALL THOMAS NECHES DIRECTLY AT 213.624.8150.

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