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1 KNIGHT LAW GROUP, LLP
Steve Mikhov (SBN 224676)
2 1/27/2021
stevem@knightlaw.com
3 Deepak Devabose (SBN 298890)
deepakd@knightlaw.com
4 10250 Constellation Blvd., Suite 2500
Los Angeles, CA 90067
5 Telephone: (310) 552-2250
6 Fax: (310) 552-7973
7 WIRTZ LAW APC
Richard M. Wirtz (SBN 137812)
8 rwirtz@wirtzlaw.com
9 Amy R. Rotman (SBN 286128)
arotman@wirtzlaw.com
10 Jessica R. Underwood (SBN 306481)
junderwood@wirtzlaw.com
11 4370 La Jolla Village Drive, Suite 800
12 San Diego, California 92122
Telephone: 858.259.5009
13
Attorneys for Plaintiffs,
14 DAVID FERGUS TAGGART and
15 MICHELE TAGGART
16 SUPERIOR COURT OF CALIFORNIA
17 COUNTY OF SAN MATEO
18
DAVID FERGUS TAGGART and Case No: CIV538275
19 MICHELE TAGGART,
20 DECLARATION OF STEVE MIKHOV
Plaintiff, IN OPPOSITION TO DEFENDANT’S
21 MOTION TO TAX PLAINTIFFS’
vs. DECEMBER 18, 2020 MEMORANDUM
22 OF COSTS
FORD MOTOR COMPANY, a Delaware
23
Corporation, and DOES 1 through 10,
Hearing Date: February 9, 2021
24 inclusive,
Time: 2:00 p.m.
25 Defendants. Dept.: 4
26
27
28
DECLARATION OF STEVE MIKHOV IN OPPOSITION TO DEFENDANT’S MOTION TO TAX
1 DECLARATION OF STEVE MIKHOV
2 I, Steve Mikhov, declare as follows:
3 1. I am an attorney at law duly licensed to practice before the courts of the State of
4 California and attorney of record for Plaintiffs DAVID FERGUS TAGGART and MICHELE
5 TAGGART (“Plaintiffs”) in the instant action. I have personal knowledge of the following facts
6 and, if sworn as a witness, I could and would testify to them competently.
7 2. Plaintiffs’ Memorandum of Costs filed with the Court was drafted by my office
8
staff. It is a ministerial duty that involves reviewing receipts that the law office keeps in an
9
organized manner as they are incurred in each case. Each cost and expense item listed in the
10
Memorandum of Costs and the supporting Worksheet was incurred in the commencement and
11
prosecution of this action only. After reviewing the Memorandum of Costs and the Worksheet, I
12
signed the document knowing of the duties imposed upon me under the law. At all times, my firm
13
tries to keep costs and expenses as low as possible and they are incurred only when necessary and
14
reasonable. It is in the firm’s best interests to keep costs down due to the risk that they may not
15
be reimbursed in the event the client does not prevail in the action
16
17 3. Attached hereto as Exhibit A is a true and correct copy of my firm’s internal
18 spreadsheet which provides a line-by-line itemization of all expenditures, including those to which
19 Ford has lodged an objection.
20 4. While Dr. Luna is a Certified Fraud Examiner, she also has over thirty years of
21 experience as a forensic accountant and a damages and valuation expert. As her designation states,
22 she was retained to testify both regarding fraud/knowledge of material defect and as to valuation
23 of damages. Dr. Luna prepared an extensive declaration (in the nature of an expert report) stating
24 all of her opinions and the basis therefore and attaching numerous schedules. Her expert report
25 includes her calculations of both compensatory economic damages and punitive damages. A true
26 and correct copy of excerpts from Dr. Luna’s report is attached as Exhibit B. I do not include all
27
schedules for the report because it is very long. She testified regarding these opinions at her
28
deposition. A true and correct copy of her deposition transcript is attached as Exhibit C. It is
1
DECLARATION OF STEVE MIKHOV IN OPPOSITION TO DEFENDANT’S MOTION TO TAX
1 common practice for Plaintiffs to utilize damages experts to present and explain damages
2 calculations to the jury.
3 5. Dr. Luna’s testimony regarding Ford’s knowledge of the defects in Plaintiff’s
4 vehicle is also relevant to the determine, under the Song Beverly causes of action, whether Ford
5 “willfully” failed to buy back Plaintiff’s vehicle. Dr. Luna was prepared to testify regarding what
6
Ford knew regarding the defective component in Plaintiff’s vehicle and when. If Ford knew that
7
the component was defective and susceptible to predictable, repeat problems, and had knowledge
8
of all of the warranty repairs performed on the vehicle, it could have and did see that the problems
9
with Plaintiffs’ vehicle were related to that defective component, which Ford knew it could not
10
fix. Ford’s failure to affirmatively offer a buy back and then its refusal of Plaintiffs’ request for a
11
buy back, particularly when taken in the context of Ford’s knowledge of the defect in the
12
component, are highly probative of willfulness.
13
6. Attached hereto as Exhibit D are true and correct copies of Dr. Luna’s invoices, as
14
15 submitted to my office. The invoices speak for themselves. Her rates were listed as “varies” on
16 the memorandum of costs because her expert fees include work done by her staff at lower rates.
17 She did not bill 39.25 hours in one day, those were the number of hours billed in one invoice. The
18 time associated with her deposition was to prepare for same.
19 7. Mr. Micale’s testimony is not duplicative of Lepper’s. Micale has over thirty-two
20 of aerospace and automotive engineering experience, including rigorous failure analysis. A true
21 and correct copy of Mr. Micale’s designation is attached as Exhibit E. A true and correct copy of
22 his CV is attached as Exhibit F. He has been employed by Ford Motor Company where he
23 designed automotive vehicle powertrains and vehicle control systems. He has vehicle dynamics
24 training and understands the basis for vehicle stability and car crash dynamics. Micale was
25 expected to testify at trial as to matters including, but not limited to, the subject vehicle and its
26 warranty and repair history related to the DPS6 PowerShift Transmission (“DPS6”), testing
27 procedures, interpretation of results and further diagnostic repair procedures, both generally and
28 as regards the subject vehicle, his inspection of the subject vehicle, and warranty repair procedures.
2
DECLARATION OF STEVE MIKHOV IN OPPOSITION TO DEFENDANT’S MOTION TO TAX
1 Micale was also expected to testify about his review of documents related to the history of DPS6
2 development and testing. True and correct copies of Mr. Micale’s invoices, as submitted to my
3 office, are attached hereto as Exhibit G.
4 8. Mr. Lepper has over thirty years of experience as a consultant, inspector, and tester
5 within the automotive industry. A true and correct copy of Mr. Lepper’s designation is attached as
6 Exhibit H. A true and correct copy of his CV is attached as Exhibit I. He also has more than
7 fifteen years of experience as a forensic automotive consultant for nationally known insurance
8 companies and law firms. Lepper was expected to testify at trial as to matters including, but not
9 limited to the subject vehicle and its warranty and repair history, testing procedures, interpretation
10 of results and further diagnostic repair procedures, both generally and as regards the subject
11 vehicle, reasonableness of repair attempts regarding the subject vehicle, his inspection of the
12 subject vehicle, and warranty repair procedures. True and correct copies of Mr. Lepper’s invoices,
13 as submitted to my office, are attached hereto as Exhibit J. A true and correct copy of his
14 deposition transcript is attached hereto as Exhibit K.
15 9. Micale and Lepper regularly both testify in lemon law cases. Neither were excluded
16 in this case and the matter settled before trial.
17 10. Plaintiffs incurred and requested $27,031.59 in expert witness fees. $16,991.45 of
18 those were listed on page 4 of the memorandum of costs and Plaintiffs checked the box indicating
19 that information about additional expert witness fees is contained in Attachment 8b(5). However,
20
in preparing page 5 of the memorandum of costs (the attachments) Knight Law Group
21
inadvertently forgot to list the additional expert witness fees.
22
I declare under penalty of perjury under the laws of the State of California that the foregoing
23
is true and correct.
24
Executed this January 27, 2021 at Los Angeles, California.
25
26
_______________________________
27 STEVE MIKHOV
Declarant
28
3
DECLARATION OF STEVE MIKHOV IN OPPOSITION TO DEFENDANT’S MOTION TO TAX
EXHIBIT A
Taggart, David Michele v. FMC Plaintiffs' Counsel CIV538275
Costs
Date Filing Fees Cost
12/15/2017 Court Fees: Filing Ex Parte to reset trial date $60.00
TBD Court Fees: Filing MAF $60.00
TOTAL $120.00
Date Expert Witness Cost
3/30/2017 VI (3-28-17): Thomas Lepper Invoice (6.7 hrs) $1,166.09
3/31/2017 Declaration (3-30-17): Barbara Luna Invoice (39.25 hrs) $11,208.75
4/30/2017 Depo Prep (4-3-17): Barbara Luna Inv (5.5 hrs) $3,638.72
3/30/2017 Depo Prep (4-4-17): Thomas Lepper Invoice (9.0 hrs) $977.89
2/28/2019 Depo Prep (2-13-19): Barbara Luna Invoice (0.50 hrs) $140.00
3/20/2019 VI (3-6-19): Anthony Micale Invoice (17.5 hrs) $5,049.89
3/31/2019 Depo Prep (3-8-19): Barbara Luna Invoice (20.9 hrs) $3,800.25
TOTAL $25,981.59
Date Attorney Services and Messenger Court Filings and Service Cost
5/31/2018 Nationwide Legal Inv.: Filing Opp to Deft's Mtn for Leave to file an Answer $66.50
TOTAL $66.50
I Date Travel Cost
3/28/2017 VI (3-28-17): Parking for ARR $32.00
3/28/2017 VI (3-28-17): Meals for ARR $21.10
3/28/2017 VI (3-28-17): Lyft for ARR $37.49
3/28/2017 VI (3-28-17): Mileage for ARR (28 miles @ $0.54/mi) $14.98
3/28/2017 VI (3-28-17): Southwest Airlines, flight to and from for ARR $547.88
4/7/2017 MSC (4-7-17): Meals for RMW $22.90
4/7/2017 MSC (4-7-17): Parking for RMW $32.50
4/7/2017 MSC (4-7-17): Alamo, Rental Car for RMW $80.07
4/7/2017 MSC (4-7-17): Southwest Airlines, flight to and from for RMW $547.88
4/17/2017 Trial Call (4-17-17): Parking for ARR $32.00
4/17/2017 Trial Call (4-17-17): Meal for ARR $9.99
4/17/2017 Trial Call (4-17-17): Mileage for ARR (28 miles @ $0.54mi) $14.98
4/17/2017 Trial Call (4-17-17): Hotel for ARR $157.70
4/17/2017 Trial Call (4-17-17): travel for ARR missing (SF) $547.88
8/3/2017 MSC (8-3-17): Parking for ARR $64.00
8/3/2017 MSC (8-3-17): Car for ARR $203.84
8/3/2017 MSC (8-3-17): Meal for ARR $10.25
8/3/2017 MSC (8-3-17): Mileage for ARR (28 miles @ $0.54/mi) $14.98
8/3/2017 MSC (8-3-17): Hotel for ARR $184.41
8/3/2017 MSC (8-3-17): Southwest Airlines, flight for ARR $505.96
Taggart, David Michele v. FMC Plaintiffs' Counsel CIV538275
Costs
8/3/2017 MSC (8-3-17): Southwest Airlines, flight for ARR $505.96
8/14/2017 Trial Call (8-14-17): Ubers for JRU $53.83
8/14/2017 Trial Call (8-14-17): Parking for JRU $64.00
8/14/2017 Trial Call (8-14-17): Mileage for JRU (28 miles @ $0.58/mi) $16.24
8/14/2017 Trial Call (8-14-17): Meal for JRU $24.23
8/14/2017 Trial Call (8-14-17): Hotel for JRU $179.92
8/14/2017 Trial Call (8-14-17): Southwest Airlines, flight for JRU $505.96
10/2/2017 TSC (10-2-17): Mileage for JRU (28 miles @ $0.58/mi) $12.00
10/2/2017 TSC (10-2-17): Parking for JRU $32.00
10/2/2017 TSC (10-2-17): Ubers for JRU $90.15
10/2/2017 TSC (10-2-17): Meal for JRU $13.59
9/29/2017 TSC (10-2-17): Southwest Airlines, Airfare for JRU $485.96
12/15/2017 Ex Parte (12-15-17): Mileage for JRU (28 miles @ $0.58/mi) $16.24
12/15/2017 Ex Parte (12-15-17): Parking for JRU $32.00
12/15/2017 Ex Parte (12-15-17): Meals for JRU $23.56
12/15/2017 Ex Parte (12-15-17): Ubers for JRU $76.02
12/15/2017 Ex Parte (12-15-17): Southwest Airlines, flight for JRU $485.96
Status Conference (1-10-18): Southwest Airlines, Airfare for JRU
1/5/2018 (combined) $489.96
1/8/2018 Status Conference (1-10-18): Car for JRU $96.54
1/8/2018 Status Conference (1-10-18): Country Inn & Suites, Hotel for JRU $247.67
1/8/2018 Status Conference (1-10-18): Meals for JRU $55.68
1/8/2018 Status Conference (1-10-18): Ubers for JRU $97.54
7/11/2019 Motion to Reset Trial (2-16-18): Meals for JRU (split by 2) $12.82
7/11/2019 Motion to Reset Trial (2-16-18): Parking for JRU (split by 2) $15.00
7/11/2019 Motion to Reset Trial (2-16-18): Car for JRU (split by 2) $137.03
7/11/2019 Motion to Reset Trial (2-16-18): Southwest Airlines, Airfare for JRU $485.96
4/17/2018 Motion for Sanctions (4-18-18): The Palo Alto Inn, Hotel for JRU $353.30
7/11/2019 Motion for Sanctions (4-18-18): Parking for JRU $3.00
7/11/2019 Motion for Sanctions (4-18-18): Meals for JRU $11.25
7/11/2019 Motion for Sanctions (4-18-18): Car for JRU (split by 3) $141.46
7/11/2019 CMC (5-2-18): Mileage for JRU (28 miles @ $0.58/mi) $16.24
7/11/2019 CMC (5-2-18): Meal for JRU $37.76
7/11/2019 CMC (5-2-18): Uber for JRU $40.99
7/11/2019 CMC (5-2-18): Parking for JRU $32.00
7/11/2019 CMC (5-2-18): Ubers for JRU $66.31
7/11/2019 CMC (5-2-18): Meal for JRU $10.30
4/26/2018 CMC (5-2-18): Flight for JRU $493.96
2/28/2020 CMC (5-2-18): Hotel for JRU $234.38
4/26/2018 CMC (5-2-18): Pullman SF Bay, Hotel for JRU $234.38
4/26/2018 CMC (5-2-18): Southwest Airlines, Airfare for JRU $493.96
7/11/2019 Motion to Amend (5-31-18): Parking for JRU $32.00
7/11/2019 Motion to Amend (5-31-18): Uber for JRU $60.65
5/29/2018 Motion to Amend (5-31-18): Hotel for JRU $363.81
5/29/2018 Motion to Amend (5-31-18): Flight for JRU $493.96
5/29/2018 Motion to Amend Answer (5-31-18): Pullman SF Bay, Hotel for JRU $363.81
Taggart, David Michele v. FMC Plaintiffs' Counsel CIV538275
Costs
5/29/2018 Motion to Amend Answer (5-31-18): Southwest Airlines, Airfare for JRU $493.96
6/8/2018 Motion for Sanctions (6-8-18): Southwest Airlines, Airfare for JRU $246.98
Motion for Sanctions (6-8-18): Pullman, Hotel for JRU $251.64
7/11/2019 Motion for Sanctions (7-8-18): Parking for JRU (split by 2) $15.00
7/11/2019 Motion for Sanctions (7-8-18): Meal for JRU (split by 2) $21.02
7/11/2019 Motion for Sanctions (7-8-18): Car for Jru (split by 2) $144.07
7/11/2019 Motion for Sanctions (7-8-18): Parking for JRU $2.00
Motion for Sanctions (7-9-18): Pullman SF Bay, Hotel for JRU (split w/ 2
6/20/2018 cases) $95.48
7/5/2018 Motion for Sanctions (7-9-18): Southwest Airlines, Airfare for JRU (split w/ $242.98
2 cases) (combined)
2/27/2019 Ex Parte (2-27-19) Mileage for MMN, (20.4 miles @ $0.58/mi) (talg) $11.83
2/27/2019 Ex Parte (2-27-19) Meal for MMN (talg) $30.50
2/27/2019 Ex Parte (2-27-19) Lyfts for MMN (talg) $81.44
2/27/2019 Ex Parte (2-27-19) Parking for MMN (talg) $40.00
3/6/2019 VI (3-6-19): Lyft for NM $47.95
3/6/2019 VI (3-6-19): Meal for NM $20.74
3/6/2019 VI (3-6-19): Ubers for NM $73.41
3/6/2019 VI (3-6-19): Meal for NM $15.24
I 3/6/2019 VI (3-6-19): Southwest Airlines, flight for NM $505.96
5/10/2019 MSC (3-7-19): Rental car for D. Devabose $52.73
5/10/2019 MSC (3-7-19): Parking for D. Devabose $4.00
5/10/2019 MSC (3-7-19): Lunch for D. Devabose $44.34
5/10/2019 MSC (3-7-19): Gas for D. Devabose $48.62
TOTAL $12,806.06
Total Cost Summary
Category Total
Filing Fees $120.00
Expert Witness $27,031.59
Attorney Services and Messenger Court Filings and Service $66.50
Travel $12,806.06
Total $40,024.15
EXHIBIT B
BARBARA C. LUNA
Barbara C. Luna is a Senior Partner in the accounting and litigation services firm of White,
Zuckerman, Warsavsky, Luna & Hunt, LLP. She has served as an expert witness for over thirty
years in business and personal injury litigation and bankruptcy matters. Dr. Luna analyzes financial,
accounting, economic, business, real estate and valuation issues relating to liability and damages in
litigation matters and reorganization of businesses. The matters she has been involved in include
breach of contract, intellectual property, unfair competition, construction and real estate, business
interruption, business dissolutions, bankruptcy, partnership disputes, professional malpractice, fraud
and misrepresentations, securities, trusts and estates, bad faith, alter ego, wrongful termination,
personal injury, products liability and marital dissolution. She has testified on numerous occasions
in U.S. District Court, Superior Court, Bankruptcy Court, arbitrations and depositions.
Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, LLP, Dr. Luna was a Partner with
Coopers & Lybrand specializing in litigation and financial advisory services. Prior thereto, she was
the National Director of Litigation Consulting for Kenneth Leventhal & Company, where she was
responsible for directing the litigation services practice nationwide. Previously, Dr. Luna was a
Partner with Pannell Kerr Forster, where she was responsible for providing litigation and
reorganization services, and she was a Senior Manager with Price Waterhouse specializing in
litigation services. Before focusing on litigation services, she was an investment banker specializing
in corporate finance.
Dr. Luna has taught graduate and undergraduate courses in working capital management, business
finance, forensic accounting and intermediate accounting at the UCLA Graduate School of
Management, California State University at Northridge and Pepperdine University. She has
addressed numerous audiences and has appeared on several professional panels. She obtained her
MS and PhD degrees in Applied Mathematics from Harvard University and her BA degree from
Wellesley College.
Dr. Luna is a Certified Public Accountant, an Accredited Senior Appraiser in Business Valuation,
Accredited in Business Valuation, a Certified Valuation Analyst, Certified in Financial Forensics, a
Master Analyst in Financial Forensics, a Certified General Real Estate Appraiser, a Certified
Commercial Real Estate Appraiser, a Certified Residential Real Estate Appraiser, a Certified Fraud
Examiner, a Certified Management Consultant, and a Diplomate Board Certified Forensic Examiner
and Accountant. She is a member of the American Institute of Certified Public Accountants (and
holds the AICPA’s ABV and CFF designations), the California Society of Certified Public
Accountants (and the Society's Economic Damages, Fraud and Business Valuation Common Interest
Member Services Committees and the Los Angeles Litigation Services Committee), the Association
of Business Trial Lawyers (and the Association's Committee on Experts), the National Association
of Forensic Economists, the American Boards of Forensic Examiners and Accountants, the
American Society of Appraisers, the National Association of Certified Valuation Analysts, the
National Association of Real Estate Appraisers, the Association of Certified Fraud Examiners and
the Institute of Management Consultants and an associate member of the Appraisal Institute.
White
Zuckerman
Warsavsky
Luna
Hunt LLP
BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS
WORK
MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED
2017
Best v. Garcia Breach of Contract Gordon Bueler Bueler Jones Maricopa, AZ Damage Analysis
Superior
Starline Tours of Hollywood v. EHM Breach of Contract Mohammed Ghods LexOpus Arbitration Lability Issues
Breach of Fiduciary Duty Damage Issues
Page 1 of 6
BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS
WORK
MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED
2016
Gonzalez v. A La Carte Wage and Hour Bill Litvak Dapeer Rosenblit & Litvak Los Angeles Damage Analysis
Superior
Epinger v. Morgan Stanley Misrepresentation Michael Blumenthal Freeman Freeman & Smiley Arbitration Damage Analysis
Kweon v. Trinity Sports Breach of Fiduciary Duty David Parker Parker Mills Los Angeles Damage Analysis
Shareholder Dispute Superior
Uzun v. Johnson Business Interruption Halil Hasic Gedeon Law CPA Arbitration Damage Analysis
Polara v. Campbell Patent Infringement Scott Tate Schnader Harrison Segal & Lew Central District Damage Analysis
of California
Western Division
XEO v. Fantasia Misrepresentation Jim Denison James W. Denison Santa Ana Damage Analysis
Unfair Business Practices Superior
Declaratory Relief
JTN Investments v. G.B. Cooke Breach of Contract John Swenson The Scali Law Firm Santa Ana Damage Analysis
Misrepresentation Superior
Sedin v. Bish Breach of Fiduciary Duty Bill Litvak Dapeer Rosenblit & Litvak Los Angeles Accounting
Superior Valuation
Friendfinder v. PGMI Breach of Contract Steve Brauerman Bayard Court of Chancery Damage Analysis
of Delaware
Page 2 of 6
BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS
WORK
MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED
2015
Conquest v, HKG Accounting Malpractice Gary Goodstein Goodstein & Berman Los Angeles Valuation
Bruce Berman Superior Damage Analysis
Standard of Care
ABA Towing v. AAA of Southern California Breach of Contract Bryan Altman Altman Law Group Arbitration Damage Analysis
Bae v. Advanced Fresh Concept Breach of Contract Grant Nigolian Grant Nigolian, PC Arbitration Damage Analysis
Izawa v. AVT Misrepresentation Greg Brown Brown & Charbonneau Santa Ana Damage Analysis
Fraud Superior Valuation
Shum v. Edward D. Jones Termination Sylvia Scott Freeman Freeman & Smiley Arbitration Damage Analysis
Lou et Lin v. Quarante et al. Misrepresentation Antoinette Waller Law Offices of David Alden Erikson Arbitration Damage Analysis
Breach of Fiduciary Duty Valuation
Breach of Contract
Hulavision v. Hulu Trade Secrets Robert Vantress Vantress Law Group Arbitration Damage Analysis
Trademark Infringement
Cardiac Science v. LifeCor Breach of Contract Louis Chao Archer Norris Los Angeles Damage Analysis
Superior
McBroom v. Edward D. Jones Termination Sylvia Scott Freeman Freeman & Smiley Arbitration Damage Analysis
Sampson v. Sampson Oil Partnership and Dissolution of Partnership Cheryl Avirom Law Office of Cheryl Avirom Long Beach Accounting
Sampson Breach of Contract Superior Damage Analysis
Super Color Digital v. Powers et al. Breach od Duty of Loyalty Mark Goshgarian Goshgarian & Marshall Santa Ana Damage Analysis
Intentional Interference Merak Eskigian Superior
Unfair Competition
Domingo Villas v. Tarnutzer Breach of Contract Jim Keathley Keathley & Keathley Santa Ana Damage Analysis
Superior
Page 3 of 6
BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS
WORK
MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED
2015 Continued
Bruell v. Preimesberger Breach of Contract Chris Ritter Early Sullivan Wright Gizer & McRaeArbitration Damage Analysis
Breach of Fiduciary Duty
Glendale Surgery Partners v Amsurg Glendale Breach of Contract David Veis Robins Kaplan Miller & Ciresi Arbitration Damage Analysis
Valuation
Makhlouf v. Young Partnership Dissolution John Crose Issac, Clouse, Crose & Oxford Arbitration Damage Analysis
Accounting
Kim v. Chang Breach of Contract Gary Goodstein Goodstein & Berman Los Angeles Accounting
Breach of Fiduciary Duty Superior Valuation
Fraud
LAAAE v. Denley Investment Management Breach of Contract Bill Trinkle Young Minney & Corr Los Angeles Damage Analysis
Superior
Cooner v. NEW Breach of Contract Stephen Tomasulo Hill Farrer & Burrill Arbitration Damage Analysis
Page 4 of 6
BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS
WORK
MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED
2014
Chicony Power v. Comarco, adv. Breach of Contract Cahtleen Huang Bowles & Verna Santa Ana Damage Analysis
Intentional Interference Superior Complex
Cuevas v. MCP Breach of Contract J. Scott Humphrey Humphrey Law Arbitration Valuation
Jurewicz v. Holly Breach of Contract Greg Brown Brown & Charbonneau Arbitration Accounting
Damage Analysis
Chu v. Sun Fraud Mohammed Ghods Ghods Law Firm Burbank Accounting
Fraudulent Conveyance Superior Damage Analysis
Weinsaft, Skillin v. Arise, Miers Breach of Fiduciary Duty Robert Sibilia The Sibilia Law Firm Arbitration Accounting
Fraud Damage Analysis
DuAmarell v. Wells Fargo Misrepresentation Bob Girard Freeman, Freeman & Smiley Arbitration Damage Analysis
Fraud
Mitsuwa v, Wehba Breach of Promissory Note David Hagopian Carothers Di Sante & Freudenberger Los Angeles Alter Ego
Fraudulent Transfer Superior Accounting
Interference
EPIC Medical Management v. Paquette, MD Breach of Contract Richard Walton Walton & Walton Arbitration Accounting
Accounting Damage Analysis
The Zone Sports and Fresno Rock Taco v. Breach of Contract Paul Smith Law Offices of Paul M. Smith, II Eastern District Damage Analysis
National Surety and Fireman's Fund Breach of Fiduciary Duty of California-Fresno
Bad Faith
Milovich v. Infiniti Select Insurance Personal Injury George Straggas Straggas & Associates Arbitration Damage Analysis
ABA Towing v. AAA of Southern California Breach of Contract Bryan Altman Altman Law Group Arbitration Damage Analysis
Marin v. Ganuelas Personal Injury John Paulson Ford Walker Haggerty & Behar Pasadena Damage Analysis
Superior
Page 5 of 6
BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS
WORK
MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED
2013
Lee v. Farmers Insurance Wrongful Termination Solomon Gresen Law Offices of Rheuban & Gresen Los Angeles Damage Analysis
Superior
Goldberg v. Stelmach Breach of Fiduciary Duty Ronald Richards Ronald Richards & Associates Van Nuys Accounting
Superior
Dawson v. Patina Restaurant Group Personal Injury Mark Glazer Glazer & Blinder Los Angeles Damage Analysis
Superior
OC1 Bush v. PT Breach of Contract Stephen Goldberg Spierer, Woodward, Corbalis & Santa Ana Damage Analysis
Fraud Goldberg Superior
Martinez v. Muhe Breach of Fiduciary Duty Mohammed Ghods Ghods Law Firm Vista Damage Analysis
Breach of Contract Superior Valuation Issues
Fraud
O'Connor v. Somerville Wrongful Termination John Wallace Rosen & Associates Arbitration Forensic
Breach of Implied Contract Accounting
Misrepresentation Damage Analysis
The Zone Sports and Fresno Rock Taco Breach of Fiduciary Duty Richard Hamlish Law Office of Richard Hamlish Eastern District Damage Analysis
v. National Surety Corp and Fireman's Fund of California-Fresno
Mentor v. Sientra Unfair Competition Ryan Eskin Littler Mendelson Santa Barbara Damage Analysis
Trade Secrets Dylan Wiseman Superior
AERC Desmond's Tower v. Ace Gallery Lease Default Haley McIntosh Jones Day US Bankruptcy Financial Analysis
Goldsholle v. Internet Brands Breach of Contract Mike Hambly Law Office of Michael R. Hambly Torrance Accounting Issues
Superior Damage Analysis
Chicony Power v. Comarco, adv. Breach of Contract Cathleen Huang Bowles & Verna Santa Ana Damage Analysis
Intentional Interference Superior Complex
Gietzen, Yolanda's v. Goveia Breach of Contract Ted Donohue Voss, Cook & Thel Arbitration Damage Analysis
Dent Mart Int'l v. iDen Dental Supply Interference Vladhi Khiterer Khiterer & Park Los Angeles Damage Analysis
Unfair Competition Superior
Christie v. Vincent Conversion Barry Cohen Barry E. Cohen, A Professional Corp Ventura Accounting
Superior Valuation
Damage Analysis
Martinez et al v. Born Professional Negligence Brian Ramsey Rose Klein & Marias Compton Damage Analysis
Product Liability Superior
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BARBARA LUNA'S EXPERT WITNESS DEPOSITION TESTIMONY DURING PAST FOUR YEARS
WORK
MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED
2017
Mengesha v. Southern California Permanente Medical Malpractice Edi Faal Law Offices of Edi M. G. Faal Riverside Damage Analysis
Medical Group Superior
Fisher v. FMC Lemon Law Bryan Altman Altman Law Group Santa Ana Damage Analysis
Punitive Damages Lauren Ungs Knight Law Group Complex
Starline Tours of Hollywood v. EHM Breach of Contract Mohammed Ghods Lex Opus Arbitration Damage Analysis
Breach of Fiduciary Duty Jeremy Rhyne Concealment Issues
Jeralds v. FMC Lemon Law Russell Higgins Knight Law Group Santa Ana Damage Analysis
Punitive Damages Complex
Margeson v. FMC Lemon Law Bryan Altman Altman Law Group Los Angeles Damage Analysis
Punitive Damages Superior
Lehde v. FMC Lemon Law Bryan Altman Altman Law Group Santa Ana Damage Analysis
Punitive Damages Superior
Zuniga v. City of Commerce Wrongful Termination Elizabeth Kessel Kessel & Associates Los Angeles Damage Analysis
Superior
Ralph v. FMC Lemon Law Richard Wirtz Wirtz Law Los Angeles Damage Analysis
Punitive Damages Superior
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BARBARA LUNA'S EXPERT WITNESS DEPOSITION TESTIMONY DURING PAST FOUR YEARS
WORK
MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED
2016
Choi v. Hanmi Bank Wrongful Termination Lii Haslop Henry M. Lee, Law Corporation Los Angeles Damage Analysis
Superior
Esparza v. Kaiser Foundation Health Plan Medical Malpractice Toby Trobough Law Offices of Marshall Silberberg Santa Ana Damage Analysis
Superior
Uzun v. Johnson Business Interruption Halil Hasic Gedeon Law & CPA Arbitration Damage Analysis
Kweon v. Trinity Breach of Fiduciary Duty David Parker Parker Mills Los Angeles Damage Analysis
Superior
Gano Excel v. Ganolife, Cabasag, Cabrera et
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1 KNIGHT LAW GROUP, LLP Steve Mikhov (SBN 224676) 2 1/27/2021 stevem@knightlaw.com 3 Deepak Devabose (SBN 298890) deepakd@knightlaw.com 4 10250 Constellation Blvd., Suite 2500 Los Angeles, CA 90067 5 Telephone: (310) 552-2250 6 Fax: (310) 552-7973 7 WIRTZ LAW APC Richard M. Wirtz (SBN 137812) 8 rwirtz@wirtzlaw.com 9 Amy R. Rotman (SBN 286128) arotman@wirtzlaw.com 10 Jessica R. Underwood (SBN 306481) junderwood@wirtzlaw.com 11 4370 La Jolla Village Drive, Suite 800 12 San Diego, California 92122 Telephone: 858.259.5009 13 Attorneys for Plaintiffs, 14 DAVID FERGUS TAGGART and 15 MICHELE TAGGART 16 SUPERIOR COURT OF CALIFORNIA 17 COUNTY OF SAN MATEO 18 DAVID FERGUS TAGGART and Case No: CIV538275 19 MICHELE TAGGART, 20 DECLARATION OF STEVE MIKHOV Plaintiff, IN OPPOSITION TO DEFENDANT’S 21 MOTION TO TAX PLAINTIFFS’ vs. DECEMBER 18, 2020 MEMORANDUM 22 OF COSTS FORD MOTOR COMPANY, a Delaware 23 Corporation, and DOES 1 through 10, Hearing Date: February 9, 2021 24 inclusive, Time: 2:00 p.m. 25 Defendants. Dept.: 4 26 27 28 DECLARATION OF STEVE MIKHOV IN OPPOSITION TO DEFENDANT’S MOTION TO TAX 1 DECLARATION OF STEVE MIKHOV 2 I, Steve Mikhov, declare as follows: 3 1. I am an attorney at law duly licensed to practice before the courts of the State of 4 California and attorney of record for Plaintiffs DAVID FERGUS TAGGART and MICHELE 5 TAGGART (“Plaintiffs”) in the instant action. I have personal knowledge of the following facts 6 and, if sworn as a witness, I could and would testify to them competently. 7 2. Plaintiffs’ Memorandum of Costs filed with the Court was drafted by my office 8 staff. It is a ministerial duty that involves reviewing receipts that the law office keeps in an 9 organized manner as they are incurred in each case. Each cost and expense item listed in the 10 Memorandum of Costs and the supporting Worksheet was incurred in the commencement and 11 prosecution of this action only. After reviewing the Memorandum of Costs and the Worksheet, I 12 signed the document knowing of the duties imposed upon me under the law. At all times, my firm 13 tries to keep costs and expenses as low as possible and they are incurred only when necessary and 14 reasonable. It is in the firm’s best interests to keep costs down due to the risk that they may not 15 be reimbursed in the event the client does not prevail in the action 16 17 3. Attached hereto as Exhibit A is a true and correct copy of my firm’s internal 18 spreadsheet which provides a line-by-line itemization of all expenditures, including those to which 19 Ford has lodged an objection. 20 4. While Dr. Luna is a Certified Fraud Examiner, she also has over thirty years of 21 experience as a forensic accountant and a damages and valuation expert. As her designation states, 22 she was retained to testify both regarding fraud/knowledge of material defect and as to valuation 23 of damages. Dr. Luna prepared an extensive declaration (in the nature of an expert report) stating 24 all of her opinions and the basis therefore and attaching numerous schedules. Her expert report 25 includes her calculations of both compensatory economic damages and punitive damages. A true 26 and correct copy of excerpts from Dr. Luna’s report is attached as Exhibit B. I do not include all 27 schedules for the report because it is very long. She testified regarding these opinions at her 28 deposition. A true and correct copy of her deposition transcript is attached as Exhibit C. It is 1 DECLARATION OF STEVE MIKHOV IN OPPOSITION TO DEFENDANT’S MOTION TO TAX 1 common practice for Plaintiffs to utilize damages experts to present and explain damages 2 calculations to the jury. 3 5. Dr. Luna’s testimony regarding Ford’s knowledge of the defects in Plaintiff’s 4 vehicle is also relevant to the determine, under the Song Beverly causes of action, whether Ford 5 “willfully” failed to buy back Plaintiff’s vehicle. Dr. Luna was prepared to testify regarding what 6 Ford knew regarding the defective component in Plaintiff’s vehicle and when. If Ford knew that 7 the component was defective and susceptible to predictable, repeat problems, and had knowledge 8 of all of the warranty repairs performed on the vehicle, it could have and did see that the problems 9 with Plaintiffs’ vehicle were related to that defective component, which Ford knew it could not 10 fix. Ford’s failure to affirmatively offer a buy back and then its refusal of Plaintiffs’ request for a 11 buy back, particularly when taken in the context of Ford’s knowledge of the defect in the 12 component, are highly probative of willfulness. 13 6. Attached hereto as Exhibit D are true and correct copies of Dr. Luna’s invoices, as 14 15 submitted to my office. The invoices speak for themselves. Her rates were listed as “varies” on 16 the memorandum of costs because her expert fees include work done by her staff at lower rates. 17 She did not bill 39.25 hours in one day, those were the number of hours billed in one invoice. The 18 time associated with her deposition was to prepare for same. 19 7. Mr. Micale’s testimony is not duplicative of Lepper’s. Micale has over thirty-two 20 of aerospace and automotive engineering experience, including rigorous failure analysis. A true 21 and correct copy of Mr. Micale’s designation is attached as Exhibit E. A true and correct copy of 22 his CV is attached as Exhibit F. He has been employed by Ford Motor Company where he 23 designed automotive vehicle powertrains and vehicle control systems. He has vehicle dynamics 24 training and understands the basis for vehicle stability and car crash dynamics. Micale was 25 expected to testify at trial as to matters including, but not limited to, the subject vehicle and its 26 warranty and repair history related to the DPS6 PowerShift Transmission (“DPS6”), testing 27 procedures, interpretation of results and further diagnostic repair procedures, both generally and 28 as regards the subject vehicle, his inspection of the subject vehicle, and warranty repair procedures. 2 DECLARATION OF STEVE MIKHOV IN OPPOSITION TO DEFENDANT’S MOTION TO TAX 1 Micale was also expected to testify about his review of documents related to the history of DPS6 2 development and testing. True and correct copies of Mr. Micale’s invoices, as submitted to my 3 office, are attached hereto as Exhibit G. 4 8. Mr. Lepper has over thirty years of experience as a consultant, inspector, and tester 5 within the automotive industry. A true and correct copy of Mr. Lepper’s designation is attached as 6 Exhibit H. A true and correct copy of his CV is attached as Exhibit I. He also has more than 7 fifteen years of experience as a forensic automotive consultant for nationally known insurance 8 companies and law firms. Lepper was expected to testify at trial as to matters including, but not 9 limited to the subject vehicle and its warranty and repair history, testing procedures, interpretation 10 of results and further diagnostic repair procedures, both generally and as regards the subject 11 vehicle, reasonableness of repair attempts regarding the subject vehicle, his inspection of the 12 subject vehicle, and warranty repair procedures. True and correct copies of Mr. Lepper’s invoices, 13 as submitted to my office, are attached hereto as Exhibit J. A true and correct copy of his 14 deposition transcript is attached hereto as Exhibit K. 15 9. Micale and Lepper regularly both testify in lemon law cases. Neither were excluded 16 in this case and the matter settled before trial. 17 10. Plaintiffs incurred and requested $27,031.59 in expert witness fees. $16,991.45 of 18 those were listed on page 4 of the memorandum of costs and Plaintiffs checked the box indicating 19 that information about additional expert witness fees is contained in Attachment 8b(5). However, 20 in preparing page 5 of the memorandum of costs (the attachments) Knight Law Group 21 inadvertently forgot to list the additional expert witness fees. 22 I declare under penalty of perjury under the laws of the State of California that the foregoing 23 is true and correct. 24 Executed this January 27, 2021 at Los Angeles, California. 25 26 _______________________________ 27 STEVE MIKHOV Declarant 28 3 DECLARATION OF STEVE MIKHOV IN OPPOSITION TO DEFENDANT’S MOTION TO TAX EXHIBIT A Taggart, David Michele v. FMC Plaintiffs' Counsel CIV538275 Costs Date Filing Fees Cost 12/15/2017 Court Fees: Filing Ex Parte to reset trial date $60.00 TBD Court Fees: Filing MAF $60.00 TOTAL $120.00 Date Expert Witness Cost 3/30/2017 VI (3-28-17): Thomas Lepper Invoice (6.7 hrs) $1,166.09 3/31/2017 Declaration (3-30-17): Barbara Luna Invoice (39.25 hrs) $11,208.75 4/30/2017 Depo Prep (4-3-17): Barbara Luna Inv (5.5 hrs) $3,638.72 3/30/2017 Depo Prep (4-4-17): Thomas Lepper Invoice (9.0 hrs) $977.89 2/28/2019 Depo Prep (2-13-19): Barbara Luna Invoice (0.50 hrs) $140.00 3/20/2019 VI (3-6-19): Anthony Micale Invoice (17.5 hrs) $5,049.89 3/31/2019 Depo Prep (3-8-19): Barbara Luna Invoice (20.9 hrs) $3,800.25 TOTAL $25,981.59 Date Attorney Services and Messenger Court Filings and Service Cost 5/31/2018 Nationwide Legal Inv.: Filing Opp to Deft's Mtn for Leave to file an Answer $66.50 TOTAL $66.50 I Date Travel Cost 3/28/2017 VI (3-28-17): Parking for ARR $32.00 3/28/2017 VI (3-28-17): Meals for ARR $21.10 3/28/2017 VI (3-28-17): Lyft for ARR $37.49 3/28/2017 VI (3-28-17): Mileage for ARR (28 miles @ $0.54/mi) $14.98 3/28/2017 VI (3-28-17): Southwest Airlines, flight to and from for ARR $547.88 4/7/2017 MSC (4-7-17): Meals for RMW $22.90 4/7/2017 MSC (4-7-17): Parking for RMW $32.50 4/7/2017 MSC (4-7-17): Alamo, Rental Car for RMW $80.07 4/7/2017 MSC (4-7-17): Southwest Airlines, flight to and from for RMW $547.88 4/17/2017 Trial Call (4-17-17): Parking for ARR $32.00 4/17/2017 Trial Call (4-17-17): Meal for ARR $9.99 4/17/2017 Trial Call (4-17-17): Mileage for ARR (28 miles @ $0.54mi) $14.98 4/17/2017 Trial Call (4-17-17): Hotel for ARR $157.70 4/17/2017 Trial Call (4-17-17): travel for ARR missing (SF) $547.88 8/3/2017 MSC (8-3-17): Parking for ARR $64.00 8/3/2017 MSC (8-3-17): Car for ARR $203.84 8/3/2017 MSC (8-3-17): Meal for ARR $10.25 8/3/2017 MSC (8-3-17): Mileage for ARR (28 miles @ $0.54/mi) $14.98 8/3/2017 MSC (8-3-17): Hotel for ARR $184.41 8/3/2017 MSC (8-3-17): Southwest Airlines, flight for ARR $505.96 Taggart, David Michele v. FMC Plaintiffs' Counsel CIV538275 Costs 8/3/2017 MSC (8-3-17): Southwest Airlines, flight for ARR $505.96 8/14/2017 Trial Call (8-14-17): Ubers for JRU $53.83 8/14/2017 Trial Call (8-14-17): Parking for JRU $64.00 8/14/2017 Trial Call (8-14-17): Mileage for JRU (28 miles @ $0.58/mi) $16.24 8/14/2017 Trial Call (8-14-17): Meal for JRU $24.23 8/14/2017 Trial Call (8-14-17): Hotel for JRU $179.92 8/14/2017 Trial Call (8-14-17): Southwest Airlines, flight for JRU $505.96 10/2/2017 TSC (10-2-17): Mileage for JRU (28 miles @ $0.58/mi) $12.00 10/2/2017 TSC (10-2-17): Parking for JRU $32.00 10/2/2017 TSC (10-2-17): Ubers for JRU $90.15 10/2/2017 TSC (10-2-17): Meal for JRU $13.59 9/29/2017 TSC (10-2-17): Southwest Airlines, Airfare for JRU $485.96 12/15/2017 Ex Parte (12-15-17): Mileage for JRU (28 miles @ $0.58/mi) $16.24 12/15/2017 Ex Parte (12-15-17): Parking for JRU $32.00 12/15/2017 Ex Parte (12-15-17): Meals for JRU $23.56 12/15/2017 Ex Parte (12-15-17): Ubers for JRU $76.02 12/15/2017 Ex Parte (12-15-17): Southwest Airlines, flight for JRU $485.96 Status Conference (1-10-18): Southwest Airlines, Airfare for JRU 1/5/2018 (combined) $489.96 1/8/2018 Status Conference (1-10-18): Car for JRU $96.54 1/8/2018 Status Conference (1-10-18): Country Inn & Suites, Hotel for JRU $247.67 1/8/2018 Status Conference (1-10-18): Meals for JRU $55.68 1/8/2018 Status Conference (1-10-18): Ubers for JRU $97.54 7/11/2019 Motion to Reset Trial (2-16-18): Meals for JRU (split by 2) $12.82 7/11/2019 Motion to Reset Trial (2-16-18): Parking for JRU (split by 2) $15.00 7/11/2019 Motion to Reset Trial (2-16-18): Car for JRU (split by 2) $137.03 7/11/2019 Motion to Reset Trial (2-16-18): Southwest Airlines, Airfare for JRU $485.96 4/17/2018 Motion for Sanctions (4-18-18): The Palo Alto Inn, Hotel for JRU $353.30 7/11/2019 Motion for Sanctions (4-18-18): Parking for JRU $3.00 7/11/2019 Motion for Sanctions (4-18-18): Meals for JRU $11.25 7/11/2019 Motion for Sanctions (4-18-18): Car for JRU (split by 3) $141.46 7/11/2019 CMC (5-2-18): Mileage for JRU (28 miles @ $0.58/mi) $16.24 7/11/2019 CMC (5-2-18): Meal for JRU $37.76 7/11/2019 CMC (5-2-18): Uber for JRU $40.99 7/11/2019 CMC (5-2-18): Parking for JRU $32.00 7/11/2019 CMC (5-2-18): Ubers for JRU $66.31 7/11/2019 CMC (5-2-18): Meal for JRU $10.30 4/26/2018 CMC (5-2-18): Flight for JRU $493.96 2/28/2020 CMC (5-2-18): Hotel for JRU $234.38 4/26/2018 CMC (5-2-18): Pullman SF Bay, Hotel for JRU $234.38 4/26/2018 CMC (5-2-18): Southwest Airlines, Airfare for JRU $493.96 7/11/2019 Motion to Amend (5-31-18): Parking for JRU $32.00 7/11/2019 Motion to Amend (5-31-18): Uber for JRU $60.65 5/29/2018 Motion to Amend (5-31-18): Hotel for JRU $363.81 5/29/2018 Motion to Amend (5-31-18): Flight for JRU $493.96 5/29/2018 Motion to Amend Answer (5-31-18): Pullman SF Bay, Hotel for JRU $363.81 Taggart, David Michele v. FMC Plaintiffs' Counsel CIV538275 Costs 5/29/2018 Motion to Amend Answer (5-31-18): Southwest Airlines, Airfare for JRU $493.96 6/8/2018 Motion for Sanctions (6-8-18): Southwest Airlines, Airfare for JRU $246.98 Motion for Sanctions (6-8-18): Pullman, Hotel for JRU $251.64 7/11/2019 Motion for Sanctions (7-8-18): Parking for JRU (split by 2) $15.00 7/11/2019 Motion for Sanctions (7-8-18): Meal for JRU (split by 2) $21.02 7/11/2019 Motion for Sanctions (7-8-18): Car for Jru (split by 2) $144.07 7/11/2019 Motion for Sanctions (7-8-18): Parking for JRU $2.00 Motion for Sanctions (7-9-18): Pullman SF Bay, Hotel for JRU (split w/ 2 6/20/2018 cases) $95.48 7/5/2018 Motion for Sanctions (7-9-18): Southwest Airlines, Airfare for JRU (split w/ $242.98 2 cases) (combined) 2/27/2019 Ex Parte (2-27-19) Mileage for MMN, (20.4 miles @ $0.58/mi) (talg) $11.83 2/27/2019 Ex Parte (2-27-19) Meal for MMN (talg) $30.50 2/27/2019 Ex Parte (2-27-19) Lyfts for MMN (talg) $81.44 2/27/2019 Ex Parte (2-27-19) Parking for MMN (talg) $40.00 3/6/2019 VI (3-6-19): Lyft for NM $47.95 3/6/2019 VI (3-6-19): Meal for NM $20.74 3/6/2019 VI (3-6-19): Ubers for NM $73.41 3/6/2019 VI (3-6-19): Meal for NM $15.24 I 3/6/2019 VI (3-6-19): Southwest Airlines, flight for NM $505.96 5/10/2019 MSC (3-7-19): Rental car for D. Devabose $52.73 5/10/2019 MSC (3-7-19): Parking for D. Devabose $4.00 5/10/2019 MSC (3-7-19): Lunch for D. Devabose $44.34 5/10/2019 MSC (3-7-19): Gas for D. Devabose $48.62 TOTAL $12,806.06 Total Cost Summary Category Total Filing Fees $120.00 Expert Witness $27,031.59 Attorney Services and Messenger Court Filings and Service $66.50 Travel $12,806.06 Total $40,024.15 EXHIBIT B BARBARA C. LUNA Barbara C. Luna is a Senior Partner in the accounting and litigation services firm of White, Zuckerman, Warsavsky, Luna & Hunt, LLP. She has served as an expert witness for over thirty years in business and personal injury litigation and bankruptcy matters. Dr. Luna analyzes financial, accounting, economic, business, real estate and valuation issues relating to liability and damages in litigation matters and reorganization of businesses. The matters she has been involved in include breach of contract, intellectual property, unfair competition, construction and real estate, business interruption, business dissolutions, bankruptcy, partnership disputes, professional malpractice, fraud and misrepresentations, securities, trusts and estates, bad faith, alter ego, wrongful termination, personal injury, products liability and marital dissolution. She has testified on numerous occasions in U.S. District Court, Superior Court, Bankruptcy Court, arbitrations and depositions. Prior to joining White, Zuckerman, Warsavsky, Luna & Hunt, LLP, Dr. Luna was a Partner with Coopers & Lybrand specializing in litigation and financial advisory services. Prior thereto, she was the National Director of Litigation Consulting for Kenneth Leventhal & Company, where she was responsible for directing the litigation services practice nationwide. Previously, Dr. Luna was a Partner with Pannell Kerr Forster, where she was responsible for providing litigation and reorganization services, and she was a Senior Manager with Price Waterhouse specializing in litigation services. Before focusing on litigation services, she was an investment banker specializing in corporate finance. Dr. Luna has taught graduate and undergraduate courses in working capital management, business finance, forensic accounting and intermediate accounting at the UCLA Graduate School of Management, California State University at Northridge and Pepperdine University. She has addressed numerous audiences and has appeared on several professional panels. She obtained her MS and PhD degrees in Applied Mathematics from Harvard University and her BA degree from Wellesley College. Dr. Luna is a Certified Public Accountant, an Accredited Senior Appraiser in Business Valuation, Accredited in Business Valuation, a Certified Valuation Analyst, Certified in Financial Forensics, a Master Analyst in Financial Forensics, a Certified General Real Estate Appraiser, a Certified Commercial Real Estate Appraiser, a Certified Residential Real Estate Appraiser, a Certified Fraud Examiner, a Certified Management Consultant, and a Diplomate Board Certified Forensic Examiner and Accountant. She is a member of the American Institute of Certified Public Accountants (and holds the AICPA’s ABV and CFF designations), the California Society of Certified Public Accountants (and the Society's Economic Damages, Fraud and Business Valuation Common Interest Member Services Committees and the Los Angeles Litigation Services Committee), the Association of Business Trial Lawyers (and the Association's Committee on Experts), the National Association of Forensic Economists, the American Boards of Forensic Examiners and Accountants, the American Society of Appraisers, the National Association of Certified Valuation Analysts, the National Association of Real Estate Appraisers, the Association of Certified Fraud Examiners and the Institute of Management Consultants and an associate member of the Appraisal Institute. White Zuckerman Warsavsky Luna Hunt LLP BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS WORK MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED 2017 Best v. Garcia Breach of Contract Gordon Bueler Bueler Jones Maricopa, AZ Damage Analysis Superior Starline Tours of Hollywood v. EHM Breach of Contract Mohammed Ghods LexOpus Arbitration Lability Issues Breach of Fiduciary Duty Damage Issues Page 1 of 6 BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS WORK MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED 2016 Gonzalez v. A La Carte Wage and Hour Bill Litvak Dapeer Rosenblit & Litvak Los Angeles Damage Analysis Superior Epinger v. Morgan Stanley Misrepresentation Michael Blumenthal Freeman Freeman & Smiley Arbitration Damage Analysis Kweon v. Trinity Sports Breach of Fiduciary Duty David Parker Parker Mills Los Angeles Damage Analysis Shareholder Dispute Superior Uzun v. Johnson Business Interruption Halil Hasic Gedeon Law CPA Arbitration Damage Analysis Polara v. Campbell Patent Infringement Scott Tate Schnader Harrison Segal & Lew Central District Damage Analysis of California Western Division XEO v. Fantasia Misrepresentation Jim Denison James W. Denison Santa Ana Damage Analysis Unfair Business Practices Superior Declaratory Relief JTN Investments v. G.B. Cooke Breach of Contract John Swenson The Scali Law Firm Santa Ana Damage Analysis Misrepresentation Superior Sedin v. Bish Breach of Fiduciary Duty Bill Litvak Dapeer Rosenblit & Litvak Los Angeles Accounting Superior Valuation Friendfinder v. PGMI Breach of Contract Steve Brauerman Bayard Court of Chancery Damage Analysis of Delaware Page 2 of 6 BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS WORK MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED 2015 Conquest v, HKG Accounting Malpractice Gary Goodstein Goodstein & Berman Los Angeles Valuation Bruce Berman Superior Damage Analysis Standard of Care ABA Towing v. AAA of Southern California Breach of Contract Bryan Altman Altman Law Group Arbitration Damage Analysis Bae v. Advanced Fresh Concept Breach of Contract Grant Nigolian Grant Nigolian, PC Arbitration Damage Analysis Izawa v. AVT Misrepresentation Greg Brown Brown & Charbonneau Santa Ana Damage Analysis Fraud Superior Valuation Shum v. Edward D. Jones Termination Sylvia Scott Freeman Freeman & Smiley Arbitration Damage Analysis Lou et Lin v. Quarante et al. Misrepresentation Antoinette Waller Law Offices of David Alden Erikson Arbitration Damage Analysis Breach of Fiduciary Duty Valuation Breach of Contract Hulavision v. Hulu Trade Secrets Robert Vantress Vantress Law Group Arbitration Damage Analysis Trademark Infringement Cardiac Science v. LifeCor Breach of Contract Louis Chao Archer Norris Los Angeles Damage Analysis Superior McBroom v. Edward D. Jones Termination Sylvia Scott Freeman Freeman & Smiley Arbitration Damage Analysis Sampson v. Sampson Oil Partnership and Dissolution of Partnership Cheryl Avirom Law Office of Cheryl Avirom Long Beach Accounting Sampson Breach of Contract Superior Damage Analysis Super Color Digital v. Powers et al. Breach od Duty of Loyalty Mark Goshgarian Goshgarian & Marshall Santa Ana Damage Analysis Intentional Interference Merak Eskigian Superior Unfair Competition Domingo Villas v. Tarnutzer Breach of Contract Jim Keathley Keathley & Keathley Santa Ana Damage Analysis Superior Page 3 of 6 BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS WORK MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED 2015 Continued Bruell v. Preimesberger Breach of Contract Chris Ritter Early Sullivan Wright Gizer & McRaeArbitration Damage Analysis Breach of Fiduciary Duty Glendale Surgery Partners v Amsurg Glendale Breach of Contract David Veis Robins Kaplan Miller & Ciresi Arbitration Damage Analysis Valuation Makhlouf v. Young Partnership Dissolution John Crose Issac, Clouse, Crose & Oxford Arbitration Damage Analysis Accounting Kim v. Chang Breach of Contract Gary Goodstein Goodstein & Berman Los Angeles Accounting Breach of Fiduciary Duty Superior Valuation Fraud LAAAE v. Denley Investment Management Breach of Contract Bill Trinkle Young Minney & Corr Los Angeles Damage Analysis Superior Cooner v. NEW Breach of Contract Stephen Tomasulo Hill Farrer & Burrill Arbitration Damage Analysis Page 4 of 6 BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS WORK MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED 2014 Chicony Power v. Comarco, adv. Breach of Contract Cahtleen Huang Bowles & Verna Santa Ana Damage Analysis Intentional Interference Superior Complex Cuevas v. MCP Breach of Contract J. Scott Humphrey Humphrey Law Arbitration Valuation Jurewicz v. Holly Breach of Contract Greg Brown Brown & Charbonneau Arbitration Accounting Damage Analysis Chu v. Sun Fraud Mohammed Ghods Ghods Law Firm Burbank Accounting Fraudulent Conveyance Superior Damage Analysis Weinsaft, Skillin v. Arise, Miers Breach of Fiduciary Duty Robert Sibilia The Sibilia Law Firm Arbitration Accounting Fraud Damage Analysis DuAmarell v. Wells Fargo Misrepresentation Bob Girard Freeman, Freeman & Smiley Arbitration Damage Analysis Fraud Mitsuwa v, Wehba Breach of Promissory Note David Hagopian Carothers Di Sante & Freudenberger Los Angeles Alter Ego Fraudulent Transfer Superior Accounting Interference EPIC Medical Management v. Paquette, MD Breach of Contract Richard Walton Walton & Walton Arbitration Accounting Accounting Damage Analysis The Zone Sports and Fresno Rock Taco v. Breach of Contract Paul Smith Law Offices of Paul M. Smith, II Eastern District Damage Analysis National Surety and Fireman's Fund Breach of Fiduciary Duty of California-Fresno Bad Faith Milovich v. Infiniti Select Insurance Personal Injury George Straggas Straggas & Associates Arbitration Damage Analysis ABA Towing v. AAA of Southern California Breach of Contract Bryan Altman Altman Law Group Arbitration Damage Analysis Marin v. Ganuelas Personal Injury John Paulson Ford Walker Haggerty & Behar Pasadena Damage Analysis Superior Page 5 of 6 BARBARA LUNA'S EXPERT WITNESS TRIAL TESTIMONY DURING PAST FOUR YEARS WORK MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED 2013 Lee v. Farmers Insurance Wrongful Termination Solomon Gresen Law Offices of Rheuban & Gresen Los Angeles Damage Analysis Superior Goldberg v. Stelmach Breach of Fiduciary Duty Ronald Richards Ronald Richards & Associates Van Nuys Accounting Superior Dawson v. Patina Restaurant Group Personal Injury Mark Glazer Glazer & Blinder Los Angeles Damage Analysis Superior OC1 Bush v. PT Breach of Contract Stephen Goldberg Spierer, Woodward, Corbalis & Santa Ana Damage Analysis Fraud Goldberg Superior Martinez v. Muhe Breach of Fiduciary Duty Mohammed Ghods Ghods Law Firm Vista Damage Analysis Breach of Contract Superior Valuation Issues Fraud O'Connor v. Somerville Wrongful Termination John Wallace Rosen & Associates Arbitration Forensic Breach of Implied Contract Accounting Misrepresentation Damage Analysis The Zone Sports and Fresno Rock Taco Breach of Fiduciary Duty Richard Hamlish Law Office of Richard Hamlish Eastern District Damage Analysis v. National Surety Corp and Fireman's Fund of California-Fresno Mentor v. Sientra Unfair Competition Ryan Eskin Littler Mendelson Santa Barbara Damage Analysis Trade Secrets Dylan Wiseman Superior AERC Desmond's Tower v. Ace Gallery Lease Default Haley McIntosh Jones Day US Bankruptcy Financial Analysis Goldsholle v. Internet Brands Breach of Contract Mike Hambly Law Office of Michael R. Hambly Torrance Accounting Issues Superior Damage Analysis Chicony Power v. Comarco, adv. Breach of Contract Cathleen Huang Bowles & Verna Santa Ana Damage Analysis Intentional Interference Superior Complex Gietzen, Yolanda's v. Goveia Breach of Contract Ted Donohue Voss, Cook & Thel Arbitration Damage Analysis Dent Mart Int'l v. iDen Dental Supply Interference Vladhi Khiterer Khiterer & Park Los Angeles Damage Analysis Unfair Competition Superior Christie v. Vincent Conversion Barry Cohen Barry E. Cohen, A Professional Corp Ventura Accounting Superior Valuation Damage Analysis Martinez et al v. Born Professional Negligence Brian Ramsey Rose Klein & Marias Compton Damage Analysis Product Liability Superior Page 6 of 6 BARBARA LUNA'S EXPERT WITNESS DEPOSITION TESTIMONY DURING PAST FOUR YEARS WORK MATTER TYPE OF CASE ATTORNEY LAW FIRM COURT PERFORMED 2017 Mengesha v. Southern California Permanente Medical Malpractice Edi Faal Law Offices of Edi M. G. Faal Riverside Damage Analysis Medical Group Superior Fisher v. FMC Lemon Law Bryan Altman Altman Law Group Santa Ana Damage Analysis Punitive Damages Lauren Ungs Knight Law Group Complex Starline Tours of Hollywood v. 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