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


Side Case Number Case Name Attorney Law Firm Testify
Pln BC 021495 Danjaq, S.A. v. MGM/UA Communications Co. Mark M. Rosenthal Jeffer, Mangels, Butler & Marmaro Depo
Def BC 033169 Steven Adler v. Guns N’ Roses Morton G. Rosen Haight, Brown & Bonesteel Depo / Trial
Def 58 04 99 Bal Seal Engineering Company, Inc. v. American Veriseal Corp., et al. Herbert N. Wolfe Jeffer, Mangels, Butler & Marmaro Depo
Def 119554 Let’s Scramble, Inc. v. Pandora International Entertainment Group, Inc. Jack I. Samet Baker & Hostetler Depo
Pln 90-2764JGD(Kx) Distinctive Appliances Corporation v. Porcelain Industries, Inc. Dennis A. Kendig Sachs & Phelps Depo
Def 756419 Hypersearch Unlimited, Inc. v. Rip Curl International, PTY, Limited, et al. Angela C. Agrusa Baker & Hostetler Trial
Pln RCV 17131 GOE Engineering Co., Inc. v. Commercial Union Insurance Company, et al. Maureen Doyle Arndt & Doyle Depo / Trial
Pln 750511 Fightertown Entertainment, Inc. v. Robertson, Stephens & Company, et al. John A. Sturgeon White & Case Depo / Trial
Pln RCV047514 Michael R. Smits v. James T. Lukens Brian S. Kabateck Quisenberry & Kabateck Depo
Def 763585 Professional Audio Concepts, Inc. v. Conrad Viva, et al. Christopher J. Arndt Arndt & Doyle Trial
Def 97-6709 CAS (VAPx) Clayton Industries v. Environmental Systems Products, Inc. Kathy A. Jorrie Luce, Forward, Hamilton & Scripps Depo
Def BC193377 2404 Wilshire Ltd. v. Allright Cal., Inc. Jeffrey H. Dasteel Skadden, Arps, Slate, Meagher & Flom Depo
Pln C196422 Long Beach Million Air, Inc. v. Petrowings, Ltd., et al. John P. Moffitt Moffitt, Weagant & Loo Trial
Pln 98 C3520 Pizza Hut, Inc. v. Koch Industries, Inc. Ron Campbell Fleeson, Gooing, Coulson & Kitch Depo
Pln 72 145 00553 98 Fidelity Commercial Enterprises v. Managed Resources, Inc. Perry L. Hirsch Dapeer & Hirsch Trial
Pln 00-03255 RSWL (MAN) Morrison Entertainment Group, Inc. v. Nintendo of America, Inc., et al. Brian C. Lysaght O’Neill, Lysaght & Sun Depo
Pln BC184264 NEI Direct, Inc. v. First USA Bank, et al. Arnold G. Regardie Law Offices Of Arnold G. Regardie Depo / Trial
Pln 72 116 00378 01RSR Lex Corp. and David Mahler v. Fanfare Media Works, Inc., et al. David M. Chernek Heller Ehrman White & Mcauliffe Trial
Def 72 110 747 01 HLT Gilmore Associates v. Prudential Construction and Management William W. Steckbauer Shumaker Steckbauer Weinhart & Sragow Depo / Trial
Pln BC240082 H-2 Realty Holdings, et al. v. Law Offices of Greenberg & Bass, et al. David R. Krause-Leemon Luce, Forward, Hamilton & Scripps Depo
Def BC226434 A.G. Layne, Inc. v. Accent Furniture, Inc. Steven M. Cohen Clark & Goldberg Law Offices Depo
Pln 311318 Chapman Convalescent Hospital, Inc. v. Katherine Allen Christine J. Wilson Tyler & Wilson Depo
Def GC 030305 Southern California Edison Company v. Mega Network, Inc. Vito A. Costanzo Holland & Knight Depo
Def GIC 757050 Norman Barken v. Houlihan, Lokey, Howard & Zukin Capital, et al. Jack I. Samet Baker & Hostetler Trial
Def BC 268 274 IndyMac Bank, F.S.B. v. Robbins Financial, Inc. Michael R. Farrell Allen Matkins Leck Gamble & Mallory Depo
Pln BC288143 BayaNat International, Inc. v. FileNet Corporation Brian S. Kabateck Kabateck & Garris Depo
Pln PC 027655 Ik Nam You v. Chong Yol Kim Peter Y. Chang Law Offices of David S. Kim & Associates Trial
Pln BC 293610 (remanded to USDC) The Wall Street Network, Ltd. v. Keynetics, Inc., et al. Arnold G. Regardie The Law Offices of Arnold G. Regardie Depo
Pln CV04-6340-JFW(SSx) Go Motorboards, LLC v. EnerSys, Inc. Michael A. Painter Isaacman, Kaufman & Painter Depo
Pln GIC 828206 Sunny Chow v. Applied Micro Circuits Corporation, et al. Luan K. Phan Richardson & Patel Depo / Trial
Pln BC 325987 Ernest L. Washington, M.D. v. Parthenia Medical Group, Inc., et al. Louis C. Cheng Law Office of Louis C. Cheng Depo / Trial
Pln 1200037463 NationsFirst  Lending, Inc. v. NovaStar Financial, Inc. Cameron M. Jolly Mixon, Valk & Jolly Depo / Trial
Pln RCV 086636 Robert Yang, M.D. and Claudia Kano v. Robert Camarena, et al. Troy Aykan Law Offices of Troy Aykan Trial
Pln C05-03295 WHA Nancy Lendall v. Chase Manhattan Mortgage Corporation Laura Lynn Davidson Law Offices of Jeffrey L. Davidson Depo
Pln BC361111 Housing Authority of the City of Los Angeles v. Lucille A. Loyce, et al. Charles E. Slyngstad Morris, Polich & Purdy Depo / Trial
Def BC332988 John K. Jones, M.D., Inc., et al. adv. AKO Services, Inc., et al. Cyndi K. Wong Thomas G. Gehring & Associates Trial
Def BC 343 303 R.H. III Preferred Tool & Die, Inc. v. Milutin Babic D. Joshua Staub Law Office of D. Joshua Staub Depo / Trial
Def 72 180 Y 00925 05 MAVI Chathamscape, Inc. v. Mudville Productions, Inc. and Donut City Productions, Inc. Edward A. Klein Liner Yankelevitz Sunshine & Regenstreif Depo / Trial
Def BC 350735 Issimo International, LLC v. Spa De Soleil, Inc. Robert J. Sherman RJSLaw Depo
Pln BC 354412 Jim Shai Kolodaro v. Katherin Maghen, et al. Robert J. Sherman RJSLaw Trial
Pln 2-06 CV 02800 ODW-CT Samica Enterprises, LLC, et al. v. Mail Boxes Etc. USA, Inc., et al. Robert S. Boulter Lagarias & Boulter Depo
Pln A151056-7 Baoliang Wang v. Sun LED Supply, Inc., et al. Kenneth I. Gross Law Offices of Kenneth I. Gross Trial
Pln S-1500-CV 261005 LPE The Citri-Lite Company, Inc. v. Cott Beverages, Inc. David J. Cooper Klein, Denatale, Goldner, Cooper, Rosenlieb & Kimball Depo / Trial
Def YC053574 Gordon Family Trust, et al, v. James J. Regan, et al. Scott E. Shapiro Law Offices of Scott E. Shapiro Depo
Pln 07-225711 Tim Quach and Asiana Bristol, Inc. v. Augie Wu, et al. Long Z. Liu Liu Law Group Depo
Pln BC050108 Mark Lundquist v. Coale Financial Services, Inc., et al. David I. Lefkowitz Wilshire Palisades Law Group Depo
Pln 2:08-cv-00442-HDM-PAL Aniplex, Incorporated v. The Upper Deck Company Joshua J. Pollack Proskauer Rose LLP Depo / Trial
Def BC408095 Yakov Shlimovich v. Mikhail Cheban, et al. Gregory Bodell Kozberg & Bodell Depo / Trial
Pln 30-2009-00333233 Peter Reilly v. Inquest Technology, et al. Eric S. Engel Conkle, Kremer & Engel Trial
Def SC 104853 Patrón Spirits International AG v. Ajendra Singh Brian O’Neill Jones Day Depo
Pln BC444869 Danny Huynh v. Seacrest Seafood Corporation, et al. Kenneth I. Gross Kenneth I. Gross & Associates Trial
Def BC468353 Overland Corners, LLC v. Lisa A. Chan, et al. Lisa M. Optican LKP Global Law, LLP Trial
Def 72 505 00294 12 VIAM West Coast Transfer Service, Inc. v. Calex Engineering Company Dominic J. Fote Chapman Glucksman Dean Roeb & Barger Depo / Trial
Def 72 140 Y 06644 11 S1M William Morris Endeavor Entertainment, LLC v. Howard Schultz and Lighthearted Entertainment, Inc. Tiffany Caterina Liner Grode Stein Yankelevitz Sunshine Regenstreif & Taylor Depo / Trial
Pln SC119066 California Hand Center, Inc. v. J. Timothy Katzen, et al. Scott E. Shapiro Appell Shapiro LLP Depo / Trial
Pln 3:12-cv-00153-DMS-BGS Gail Hahn, et al. v. Massage Envy Franchising, LLC William R. Restis Finkelstein & Krinsk LLP Depo
YC069096 Delta Ultraviolet Corporation v. Lightwave PDL, Inc. Joseph G. McGuinness McGuinness & Associates Depo
Pln BC523868 Ronda D. Sutton v. Citibank, N.A., et al. Robert H. Dewberry theDewberryfirm Trial
Def 30-2013-006451 66-CU-OR-CJC Westminster MHP Associates, L.P.  v. Robert Frederick Obarr , et al. Luan K. Phan Phan Trial Group, LLP Depo
Def 72 517 00904 13 TNM Victor Perez Leon v. Vicente Del Rio Jeffrey G. Huron Dykema Gossett LLP Trial
Pln 1220047889 Molina Healthcare of California v. Health Net of California, Inc. Karen R. Palmersheim Locke Lord LLP Depo / Trial
Def BC430809 Sylvester Stewart and Ken Roberts v. Gerald Goldstein, et al. Gregory Bodell Kozberg & Bodell LLP Attorneys Depo / Trial
Def 30-2014-00706930-CU-OR-CJC Harbor Marina, LLC v. Golden Hills Properties, LLC William W. Steckbauer Steckbauer Weinhart, LLP Depo / Trial
Def BC490805 Sa Young Hong, et al. v. Interpols Network, Inc, et al. Albert T. Liou LKP Global Law, LLP Depo
Def 1220047170 Joe Gomez v. Moon, LLC and Oved Anter James M. Gilbert Steckbauer Weinhart LLP Trial
Pln RIC 1213939 Majestic Assets Management, LLC, et al. v. George Pappas, et al. Jonathan Preston, Page, Lobo, Costales & Preston A.P.C. Depo / Trial
Def BC538915 Raytheon Company vs. Xcel; Heli-Flite, et. al. Roger W. Clark The Clark Law Group Depo
Pln 72 133 Y 01128 13 Dermanew, Inc. v. Guthy Renker Corporation William H. Lancaster Lancaster & Anastasia Trial
Def EC049409 Paul P. Locker, et al. v. Alex Kuiumdjian, et al. James R. Evans, Jr. Alston & Bird LLP Depo
Pln BC532950, BC529916 Donna L. Kaplan v. Jeffrey A. Kaplan, et al. Luan K. Phan PB Law Group, LLP Depo / Trial
Def BC 601845 PDH Partners, LLC v. EP Monterey, LLC, et al. Alberto J. Campain Ecoff Campain & Tilles, LLP Depo

 

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.)

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