Gary A Clay BA
ARIZONA - Phoenix
Animals Expert Witness, Appraisal & Valuation Expert Witness
Equine, Horses, Appraiser, Consultant, Accident Reconstruction, Safety Standards, Industry Standards
Additional Information:USEF Large "R" judge, 30 years professional horseman, boarding, commercial trail rides, lesson academy, guest ranch appraisals, accident evaluation, case consulting opinion reports, depositions and testimony, plaintiff and defense
Jan A Sell MAI, MRICS, CCIM, SRA - Sell & Associates, Inc.
ARIZONA - Tempe
Appraisal & Valuation Expert Witness, Real Estate Expert Witness
Review, consulting, litigation support, condemnation, tax standards, easements, insurance claims, lost profits
Additional Information:Construction defects, stigma, diminution in value, divorce, bankruptcy, detrimental property conditions, divorce, partnership disputes, arbitration, copyright infringement,. Types of property: office, retail, industrial, hotel/motel, restaurants, sand and gravel, inert landfills, odor easements apartments, rv parks, mobile home parks, title company claims, parking structures and parking rights.
Cosmo A Altobelli GG, CGA - Altobelli Jewelers
CALIFORNIA - North Hollywood
Appraisal & Valuation Expert Witness
Jewelry, Clocks, Gemstones, Watches, Diamonds, Coins, Gem Materials
Additional Information:Forensic gems and jewelry expert, contemporary and antiques, business analyst. Specialties: Copyright and Patents, Inventory Confirmation, Estate Tax, Donations, Dissolution of Marriage, Damage Reports, Insurance, Collateral, Casualty Loss, Hypotheticals. Developed first formal appraisal education course in US & Canada. Testified in over 100 cases. Contracted with IRS 7 years. Published.
Vere Chappell DHS - Erotic Media Experts, LLC
CALIFORNIA - Laguna Hills
Appraisal & Valuation Expert Witness
Arts & Entertainment, Adult Entertainment, Pornography, Internet, Erotic Art, Sexology, Image Analysis, Computer Forensics, Sex in Media, Obscenity, Community Standards, Secondary Effects
Additional Information:Expert Testimony and Consulting in all cases involving Erotica and Pornography, including internet/digital image analysis, Age Verification & 2257 Documentation, Adult Entertainment Industry, Appraisal of Vintage & Contemporary Adult Books, Magazines, Video, Collections. Member American College of Sexologists, Forensic Expert Witness Association (Associate), American Society of Appraisers (Candidate).
Dale Donerkiel SRPA, SRA - DMD Appraisals
CALIFORNIA - San Fernando
Appraisal & Valuation Expert Witness, Real Estate Expert Witness
R.E. instructor, commercial & industrial appraisals, condemnation, special purpose properties, appraisal reviews.
Winston Elton MBA, ASA - Elton & Associates
CALIFORNIA - Vista
Real Estate Expert Witness, Appraisal & Valuation Expert Witness
Banking, Business Damages, Business Operations, Construction, Economics, Financial, Insurance, Statistics, Bankruptcy, Foreclosure, Mortgage Fraud
Additional Information:Nationwide and international experience, US, Canada, Mexico, Hong Kong, China, project evaluation, feasibility, banks, insurance, construction defects, damages, former KPMG partner in charge of real estate construction, valuation, major national clients, developer, construction, homebuilder, investor, consultant.
David E Nolte - Fulcrum Inquiry
CALIFORNIA - Los Angeles
Accounting Expert Witness, Appraisal & Valuation Expert Witness
Forensic Accounting, Fraud Inv., Business Valuations/Appraisal, Damages Analysis, Lost Profit Studies, Statistics, Forensic Economic Analysis, Royalty Audits, Strategic & Market Assess., Electronic Discovery, Data Recovery & Recon., Comp. Forensics
Additional Information:Mr. Nolte has worked with a broad range of firms/industries in both litigation and non-litigation settings. His ability to analyze and explain complex financial matters has proved useful in numerous commercial disputes. He focuses primarily on valuation of businesses and intangible business assets, economic studies, royalty and fraud auditing, and litigation-related financial analysis.
Randy C Renfro CPA, ABV, CVA, Esq. - Hunter & Renfro, LLP
CALIFORNIA - Sacramento
Accounting Expert Witness, Appraisal & Valuation Expert Witness
Employment, Financial, Fraud
Steven D Geist BS - Swingle Lawn, Tree & Landscape Care
COLORADO - Aurora
Arborist Expert Witness, Appraisal & Valuation Expert Witness
Plant Health Care, Diagnosis, Trees, Lawn, Turf, Landscape, Forest, Weed Control
Additional Information:ASCA Registered Consulting Arborist, ISA Board Certified Master Arborist, Certified Professional Agronomist, Qualified Pesticide Supervisor, Damage Claim, Casualty Loss, Fire Damage, Trespass, Tree Risk Assessment, Forensic Investigation, Pest Identification, Insect Control, Disease Control, Expert Witness
Susan L Heisey CPA, ABV, ASA - D.L. Heisey Co., Inc.
COLORADO - Parker
Appraisal & Valuation Expert Witness, Intellectual Property Expert Witness
Fair Market Value, Fair Value, Federal Tax, Financial Reporting, Business Damages
Additional Information:Financial forecasting, Enterprise Value, Risk Analysis, Fractional Interests, Lost Profits, Business Valuation Standards, Teaches Business Valuation CPE to CPAs for graduate tax program, American Society of Appraisers, AICPA, CSCPA
David C Eldridge ASA, AAA - Eldridge Appraisals, Inc.
FLORIDA - Naples
Appraisal & Valuation Expert Witness
Antiques, Fine Art, Silver, Personal Property, Residential Contents, Porcelain, Prints, Sculpture. Automobiles, Exotic Automobiles, Classic Cars, Paintings
Additional Information:Former museum director and curator in private practice since 1982. Senior member ASA, member AAA, providing certified appraisals and expert witness testimony for estates, insurance, divorce, bankruptcy and receiverships. Certified in fine arts, antiques and residential contents. Associates specialize in antique and exotic automobiles, collectables and personal property. Will travel.
Brad Smith CPA, ABV, CVA - Smith & Co., LLP
FLORIDA - Bonita Springs
Appraisal & Valuation Expert Witness, Financial Expert Witness
Taxation, Accounting, Investment
Additional Information:Securities License - Series 7
Paul Lorenzen CCIM, CPM, CSM - Lorenzen Realty Advisors, LLC
IDAHO - Nampa
Real Estate Expert Witness, Appraisal & Valuation Expert Witness
Commercial, Residential, Valuation, Appraisal, Marketing, Management, Shopping Centers, Retail, Office, Industrial, Apartment, Lease, Rental, Self Storage Facilities
Additional Information:CCIM (CCIM Institute); CPM (Institute of Real Estate Management); CSM (International Council of Shopping Centers); Certified General Appraiser (Idaho, Oregon, Nevada, Texas, Louisiana). Adjunct professor in real estate (former 3 colleges, California and Nevada). Strong multi-disciplined expertise in marketing, management and valuation of real estate. Review appraiser for national bank. Licensed real estate broker in Idaho (formerly Arizona, Nevada, Colorado, California, Oregon, Texas), Expert Witness in over 20 cases since 1980.
Sharon Desfor ASA, MRICS - HeliValue$, Inc.
ILLINOIS - Wauconda
Appraisal & Valuation Expert Witness, Aviation & Aerospace Expert Witness
Helicopter, Appraisal, Valuation, Aircraft, Bluebook, Resale, Values, Evaluation, Rotorcraft, Rotary-wing
Additional Information:Member: American Society of Appraisers, Helicopter Association International, American Helicopter Society, National Business Aircraft Association, Equipment Leasing and Finance Association, National Aircraft Finance Association, National Association of Professional and Executive Women. Past Chair, Helicopter Foundation International
Lee A Gould CPA, JD, CFE - Gould & Pakter Associates, LLC
ILLINOIS - Chicago
Business Damages Expert Witness, Appraisal & Valuation Expert Witness
Recognized expert in valuing closely held businesses: financial/economic damages; forensic accounting.
Additional Information:Lee A. Gould specializes in performing valuations of closely held businesses, financial damages determination and forensic accounting. He has been recognized as an expert in business valuation and financial damage analysis. He performs business valuations for estate/gift tax purposes, family law, shareholder dissent/oppression and buy/sell agreements.
Dave Sanderson ASA - The Sanderson Group, Inc.
LOUISIANA - Waggaman
Equipment & Machinery Expert Witness, Appraisal & Valuation Expert Witness
Equipment & Machinery, Appraisals, Certification, Damage Surveys, Cause of Accidents or Failure, Cranes & Dericks
Additional Information:ASA Discipline Technical Specialties/Machinery and Equipment, OSHA accredited to inspect and certify floating cranes and derricks and shore based material handling devices, employed as equipment manager for McDermott Corp. for 27 years in charge of construction, classification, documentation, certification, repairs, purchasing, manning and cost control of the largest marine construction fleet in the world.
Warren S Burkholder ASA, CBA, CBI - Merrimack Business Appraisers
MASSACHUSETTS - North Andover
Appraisal & Valuation Expert Witness, Business Damages Expert Witness
Small and midsize, business valuation, litigation, FLPs/LLCs, buy-sell, professional practices, food, electronics
Additional Information:72 hours of training in Expert Witness testimony including advanced (Masters) class by Institute of Business Appraisers.
Chris M Mellen ASA, MCBA, CM&AA, MBA - Delphi Valuation Advisors, Inc.
MASSACHUSETTS - Norwood
Appraisal & Valuation Expert Witness
Valuation of businesses, FLPs, intangible assets for tax, litigation, FASB 141/142/123R
Frederick A Rice CTP, AVA - The Nauset Group, Inc.
MASSACHUSETTS - Brewster
Appraisal & Valuation Expert Witness, Banking Expert Witness
Business Failure, Business Valuation, Banking & Credit, Lender Liability, Turnaround Management, Loan Management
Pamela O Stephenson CPA/ABV - Horizon Business Valuations, LLP
MASSACHUSETTS - Brockton
Appraisal & Valuation Expert Witness, Business Damages Expert Witness
Closely-held business interests & litigation support, divorce, buy/sell, estate & gift, business damages, investigative accounting.
Additional Information:FCPA, Forensic CPA Society
David E Burgoyne ASA, SR/WA - Burgoyne Appraisal Company, LLC
MICHIGAN - Ann Arbor
Appraisal & Valuation Expert Witness, Real Estate Expert Witness
Right of Way Acquisition, Regulatory, Partial and Total Takings, Condemnation and Eminent Domain, Impact Studies, Environmental Contamination, Easements, Stigma and Detrimental Conditions, Economic Analyses, Damages, Property Tax Appeals
Additional Information:Mr. Burgoyne is also an instructor of appraisal courses for the International Right of Way Association. He is certified as an instructor of U.S.P.A.P. by the Appraisal Qualifications Board of the Appraisal Foundation. Senior Designated member of both ASA and IR/WA.
George E Sansoucy PE - George E. Sansoucy, PE, LLC
NEW HAMPSHIRE - Lancaster
Appraisal & Valuation Expert Witness, Engineering Expert Witness
Appraisal, Valuation, Public & Private Utility, Engineering, Regulatory, Exemptions, Ad Valorem Taxation, Nuclear, Nuclear Waste Storage, Hydroelectric
Additional Information:George E. Sansouncy, PE, LLC also provides consulting and expert testimonial services relating to due diligence, public utility regulation, rate making, buy or sell, all aspects of public/private partnerships, depreciation, recommended lease valuations, fair market value rents and other non-routine regulatory and valuation matters related to public utility and special purpose properties, including nuclear, electric, gas, hydroelectric, wind and all other forms of renewables.
Laurence G Thoma BBA, JD, CFE, CPA/ABV, DABFA - Withum Smith & Brown CPAs and Consultants
NEW JERSEY - Red Bank
Appraisal & Valuation Expert Witness, Business Damages Expert Witness
Specialist in litigation support, business valuation, forensic accounting, damage measurement & fraud matters
Additional Information:Larry is a shareholder in WS+B's Red Litigation/Valuation/Forensic Accounting Services group. He is an attorney, a certified fraud examiner (CFE), a CPA accredited by the AICPA in business valuation (ABV). With over 35 years experience in accounting and tax matters, Larry is responsible for quality assurance, practice development, training, complex litigation cases and expert testimony.
Sam Rosenfarb CPA, ABV, CFE, CVA, CBA - M&K Rosenfarb, LLC
NEW YORK - New York
Accounting Expert Witness, Appraisal & Valuation Expert Witness
Forensic Accounting, Divorce Accounting, Business Litigation, Accounting Malpractice, Expert Witness Testimony, Business Valuation, Business Damages, Public Trust, Shareholder Disputes, Business Crime, Insolvency & Reorganization, Business Consulting
Additional Information:Rosenfarb Winters, LLC is the largest forensic accounting firm in the New York metropolitan area. For over 30 years, our unique concentration in forensic accounting and business consulting has attracted a wide variety of clientele who rely on our expertise in creating value. Our services include: Business Valuation, Divorce Accounting, Business Litigation, Insolvency and Reorganization, Damage Calculations, Fraud Investigations, Innovative Business Strategies and Operational Efficiency Consulting.
John Capewell MBA
NORTH CAROLINA - Pittsboro
Real Estate Expert Witness, Appraisal & Valuation Expert Witness
Business Valuations, Real Estate Appraisals
Additional Information:Valuations are performed because ownership interests in privately held companies often represent a significant portion of one's estate. The value, or worth, of an interest in a privately held company is usually unknown and therefore, there needs to be a valuation of the business and the real estate.
Kim N. Allen BS - Appraisal Institute, NAIFA
OKLAHOMA - Enid
Appraisal & Valuation Expert Witness, Real Estate Expert Witness
Real Estate Appraisal, Expert Witness, Surface Damage, Condemnation/eminent domain
Additional Information:Kim Allen is an independent fee appraiser engaged in appraising all types of real estate for government agencies, lenders, corporations, attorneys and individuals. I have been qualified in numerous District Courts in Oklahoma, and have worked on several Federal Court cases. I have been an expert witness on numerous oil & gas damage cases, surface damage cases as well as condemnation/eminent domain cases. I have additional experience including 15 years as a principle. I am currently a Board Member on the Oklahoma Real Estate Appraisal Board.
Stanley L Pollock DMD, MS, JD, MCBA - Professional Practice Planners, Inc.
PENNSYLVANIA - McKeesport
Appraisal & Valuation Expert Witness, Business Damages Expert Witness
Professional Practice Appraisals - ALL professions - dental, medical, chiropody, veterinary, optometry, podiatry, legal
Additional Information:Oral and Maxillofacial Surgeon, Master Certified Business Appraiser, Certified Machinery & Equipment Appraiser, Certified in Business Valuation
Martin D Brown CPA - Pershing Yoakley & Associates
TENNESSEE - Knoxville
Medical Management Expert Witness, Appraisal & Valuation Expert Witness
Valuation expert in healthcare, medical practice management
D. Michael Costello CPA, ABV, CFE - Joseph Decosimo and Company, PLLC
TENNESSEE - Chattanooga
Business Damages Expert Witness, Appraisal & Valuation Expert Witness
Fraud, Financial, Accounting
Additional Information:Provides fair market valuations and economic damage studies for M&A transactions and financings, fair value financial accounting, taxation planning and compliance, ESOP formation and administration, transfer price/royalty rate studies and commercial litigation support purposes. These projects are done for closely-held businesses and law firms throughout the U.S.
David E Mensel MBA, CPA, CFE, CVA, ABV - David E. Mensel, PC, CPA
TENNESSEE - Nashville
Fraud Expert Witness, Appraisal & Valuation Expert Witness
Forensic Accounting, Computer Forensics, Expert Witness, Divorce, Accounting, Investigation, Litigation Support, Economic Damages
Additional Information:40 appearances as an expert witness; 36 years experience in fraud investigations; over 20 years experience in business valuations; valuations performed in over 80 industries; have investigated over 25 different types of fraud; see www.menselcpa.com for complete details
David C Wood CPA, ABV, CBA - Lattimore Black Morgan & Cain, PC
TENNESSEE - Brentwood
Business Damages Expert Witness, Appraisal & Valuation Expert Witness
Dissenter's Rights, Forensic Accounting, Family Disputes, Divorce, Fraud, Fair Value, Healthcare, Royalties, Construction, Non-Compete, Franchises, Insurance Agencies
Additional Information:Testimony experience includes multiple states: most all levels of the court systems: AAA in New York and mediation conferences. LBMC is a firm with over 425 employees located primarily Nashville, Knoxville and Chattanooga, TN. Litigation support services are provided by ten full time professionals.
Allen D. Bealmear ASA, CEA - Allen D Bealmear Associates, LLC
TEXAS - Colleyville
Appraisal & Valuation Expert Witness
Machinery & equipment valuations, industrial plants, chemical processing, manufacturing, litigation support, all value concepts
Additional Information:American Society of Appraisers-Machinery and Equipment-Accredited Senior Appraiser, Association of Machinery and Equipment Appraisers-Certified Equipment Appraiser, Certified General Real Estate Appraiser, Real Estate Broker, Licensed Senior Property Tax Consultant, Licensed Auctioneer
Jack P Friedman MAI, CPA, CRE, PhD, ASA, FRICS, ABV
TEXAS - Dallas
Appraisal & Valuation Expert Witness, Real Estate Expert Witness
Real estate economics, appraisal, damages, finance, investment, valuation, consulting.
Additional Information:Thirty plus years experience, condemnation, partnership disputes, environmental damages, ad valorem tax matters . Former Professor at Texas A&M University, Author of 200 articles, 20 books.
Ronald R. Robertson CPA - Robertson and Robertson, CPAs
TEXAS - Ft. Worth
Appraisal & Valuation Expert Witness, Business Damages Expert Witness
Business Valuations, Family Law Settlements, Divorce Consulting, Asset Tracing, Family Limited Partnerships, Shareholder Disputes, Partnership Separations, Forensic Accounting, Economic Damages, Estate Litigation, Litigation Support, Acquisitions
