Expert Witness Services Case Studies

Biggs provided expert witness, forensic accounting and litigation support services to the Attorney General of the State of Hawaii in connection with the prosecution of a recovery action against two major government employee labor unions.

This matter concerned the State of Hawaii's health benefits programs, in which state employees were allowed to select health insurance coverage under programs provided by the state or by certain government employee labor unions. No audit of this program was conducted by the state until questions concerning its operations arose following the conviction of certain union officers for fraud, misappropriation of funds and other wrongful acts. Biggs identified over $50 million in alleged "excess profits," which the Attorney General is seeking to recover.

Biggs was retained by GE Healthcare Financial Services to provide expert witness services and testimony at trial in support of GE's defenses to a $15 million damage complaint that the failure of GE's medical equipment caused the ruin and loss of plaintiff's business. Samuel R. Biggs testified at trial and provided supporting evidence, based on its forensic accounting, that GE's equipment operated satisfactorily, and that the business failure was due to the draining of capital by the principals, market conditions and other causes beyond the control of GE. A jury verdict of 12-0 was returned in favor of GE.

Provided expert services in connection with financial analysis, business evaluation, income projections and other issues in connection with debtor's Plan of Reorganization, objections thereto and motions for relief from the automatic stay brought by the Principal Financial Group.

Provided expert services in connection with forensic accounting, business evaluation and alleged damages in an action brought against Mr. Garner involving a shareholder dispute, termination of a restaurant operation, failure to provide financing, and wrongful termination.

Provide expert services including testimony at trial in connection with forensic accounting, business evaluation, financial analysis, and related damages in an unfair competition, price fixing and restraint of trade action.

Provided expert services in connection with business valuation, financial analysis, profitability and inventories involving a motion for relief from the automatic stay and foreclosure on the collateral of Sanwa Bank of the debtor, Lompoc Lumber.

Provided expert witness services and testimony at trial in connection with tracing and commingling of funds and trustees recovery actions for preferential and fraudulent conveyances in a bankruptcy.

Provided expert witness services for defendant in connection with an action brought against an attorney by a former client alleging damages in settlement of a dispute among beneficiaries in an estate matter.

Provided expert witness services for defendant in a complaint for loss of business opportunity and damages in connection with a lease agreement.

Provided expert witness services for plaintiff in actions brought for recovery of funds alleged to have been diverted from accounts receivables collections and recoveries from medical services.

Provided expert services in a financial analysis of an insurance agency and evaluation of damages in connection with termination of a financing agreement.

Employed by the Attorney General's office of the State of California as an expert to assist in the investigation of Mr. Lewis in connection with revocation of his license to practice as a CPA in California. Mr. Lewis was the principal shareholder of L & H Finance, Inc.

Provided forensic accounting and expert services in connection with financial analysis of debtor's business operations, inventories, bankruptcy plan feasibility and other areas.

Provided expert services and testimony in Federal District Court relevant to plaintiff's actions and losses incurred in connection with a claim for an insurance recovery.

Provided expert services and testimony at trial in connection with prosecution of preference recoveries in a bankruptcy case.

Provided expert services in connection with the State of California's prosecution of a disbursement based on wrongful action by an attorney.

Provided expert services in connection with a pursuit of recovery of a fraudulent conveyance related to a corporate acquisition and subsequent insolvency of the acquired company.