Financial Mediator Representative Cases in Fresno, San Francisco, San Jose, Santa Clara, Davis, and Surrounding Areas

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FRAUD AND PONZI SCHEME CASES:

Technical Equities which involved more than $500 million

Berg Ponzi scheme in Seattle involving $1.3 billion


EXPERT WITNESS, TESTIFYING AND DEPOSITION CASES:


Carolyn A. Dye vs. Andra Sachs, Communications Ventures III, L.P., Communications Ventures III CEO & Entrepreneurs Funds, L.P., Mayfield IX, Mayfield Associates Funds IV, David Helfrich, Todd Brooks, Bradford Sachs, Richard Rasmus and Kevin Fong, et al
United States Bankruptcy Court, Central District of California
Case No. SA 00-19215 JR
Adversary No. AD 02-01620 JR


Consolidated Freightways Corporation of Delaware, et al., vs. World Kitchen, Inc.
United States Bankruptcy Court, Central District of California, Riverside Division
Bk No. RS 02-24284-MG


Dr. Jennifer Maw vs. Joseph B Roberson, Jr. MD, Inc.; Joseph B Roberson, MD; et al.
Superior Court of California, County of Santa Clara
Case No. 103 CV011004


James B. Pray and Jewell F. Pray Revocable Trust
Superior Court, State of California, County of Santa Clara
Case No. 1-02-PR-150971 & 1-03-PR-154437


Stephen Seuss vs. Cold Day in Hell Productions, LLC; Damist Media LLC; Michael Ryan; and David Begor
United States District Court, Central District of California, Western Division
Case No. CV04-4626 AHM (FMOx)


C. Crane Company, Inc. vs. Chris Justice; Kirk Williams; Jack Justice; Kevin Wang; Radiolabs International, Inc.; Sangean America, Inc.; et al.
Superior Court of the State of California for the County of Humboldt
Case No. DR040190


Kimberly Connors, Executor of the Estate of Michael J. Kutsko vs. Richard Hague Moran; Ronald Jasmer Mullin; Robert S Wells; Christa B. Wells; Kutsko, Moran and Mullin, GP; et al.
Superior Court for the State of California in and for the County of Marin
Case No. CV042613


Azzam Abdo vs. Miller, Morton, Caillat & Nevis, LLP; Joseph Scanland; and David Kornbluh; et al.
Superior Court of the State of California, County of Santa Clara
Case No. 103 CV008038


David Gottlieb, Distributing Agent for Estate of QPS, Inc. vs. Initio Corp.
United States Bankruptcy Court, Central District of California, Santa Ana Division
Case No. SA 02-16187 JB, Chap. 11
Adversary Proceeding No. AD 04-01558


Enterasys Networks, Inc. vs. Gulf Insurance Company and Clarendon National Insurance Company
United States District Court for the District of New Hampshire
Civil Case No. 1:04-cv-27-SM


Gateway Communications, Inc. vs. Silicon Valley Financial Services, a division of Silicon Valley Bank; et al.
United States Bankruptcy Court, Southern District of Ohio, Western Division
Case No. 00-12869
Adversary Proceeding No. 01-1213


Maria O. Segovia; Patricia E. Segovia; and M. Olga Segovia vs. Peter Bach; Hans Bach; Bach Construction, Inc.; Surety Company of the Pacific; et al.
Superior Court of the State of California in and for the City and County of San Francisco
Case No. CGC0-04-428834


Ray E. Franscioni; Daniel L. Franscioni; Franscioni Brothers, Inc.; T.M.V. Lands; S.M.D. Vineyards, Inc.; Vigna Monte Nero, LLC; F.Y.P. Vineyards; RFP Vineyards, LLC; H.O.G. Farms, Inc.; K.M.A. Leasing; L.M.B. Harvesting vs. Hayashi & Wayland Accounting and Consulting; Sherrie Isaac; et al.
Superior Court of the State of California, in and for the County of Monterey
Case No. M66791


Ravi Singh vs. Atypon Systems, Inc.
American Arbitration Association
Case No. 74 166 01398 03 SHST


City of Oakland vs. Pacific Renaissance Associates II, et al.
Superior Court of the State of California, in and for the County of Alameda
Case No. RG 03108416


E. Lynn Schoenmann, Trustee of the Estate of NorthPoint Communications, Inc. vs. BCCI Construction Co.
Case No. 01-30127
(Jointly Administered with: 01-30125-C7, 01-30126-C7, and 01-30128-C7)
Adversary Proceeding No. 03-3051 TC


Stephen Leist vs. GE Capital Corp, LLC
Superior Court of the State of California, in and for the County of San Francisco
Case No. CGC-05-441315


Agusta Bixler Farms vs. John Rossi and Does 1-XX
Superior Court of the State of California, in and for the County of San Joaquin
Case No. CV026887


CHL Mortgage Group, Inc. John T. Kendall, Trustee vs. Ron G. Radziminsky
United States Bankruptcy Court, Northern District of California, Oakland Division
Case No 05-40438


Karakoc vs. Kaiser
Arbitration


UNIONS.ORG vs. State Building & Construction Trades Counsel of
California, Robert Balgenorth, an individual, and Does 1-100

Superior Court of the State of California, County of Santa Barbara, Cook Division
No. 1195277


Kirkland Knightsbridge, LLC, a California Limited Liability Company, Larry Kirkland, an individual vs. 360 Viansa, LLC, a California limited liability company
United States Bankruptcy Court, Northern District of California, Santa Rosa Division
Case No. 06-10628


Richard A. Ross vs. Hewlett-Packard, A Delaware Corporation
Superior Court of the State of California, County of Santa Clara
Case No.: 1-04-CV-015323


Ravinder Pal Singh Saini and Gurinder Saini vs. Kuber Infortek, LLC, a California
limited liability company, Hightech Technologies, LLC, a California limited liability company, Dinesh Gupta and Sunita Gupta

Superior Court of the State of California, County of Alameda
Case No. RG05242742


John Westra, Eloise Westra, The John J. Westra Family Trust Dated February 25, 1999 vs. Marcus & Millichap Real Estate Investment Brokerage Company et al.
Superior Court of the State of California, County of San Francisco
Case No. CGC-04-429320


Michael Glicksberg, Leslie Glicksberg, and L. G. Properties vs. Marcus & Millichap Real Estate Investment Brokerage Company et al.
American Arbitration Association
Case No. 74 115 Y 00361 05 HLT


Maurice Walker, John, Marshall, individually and on behalf of all other persons similarly situated vs. Maple Leaf Bakery, Inc., et al.
Superior Court of the State of California, County of Alameda
Case No. RG05206284


Bruce Erickson, an individual, and Bruce Erickson dba Certified Scientific Instruments vs. Michael Sherrell dba Grizzly Analytical
JAMS
JAMS Reference No. 1100042431


PSM Holding Corp., a corporation vs. National Farm Financial Corporation, a corporation, Business Alliance Insurance Company, a corporation, and Larry P. Chao, an individual
United States District Court, Central District of California
Case No. 2:05-cv-08891-GAF-FMOx


Shamblin Contractors, Inc., a California Corporation vs. Gemini Insurance Company, et al.
Superior Court of the State of California, County of Sacramento
Case No. 05AS03415


The People of the State of California vs. Michael Steven O’Dowd
Superior Court of the State of California, County of Santa Clara
DA No. 061029386


Sylvester and Helen Flowers, Flowers Heritage Foundation, et al. vs. Ranni Hillyer, et al. – Randy Sugarman Receiver for Infield Outfield, Inc. DBA Infield Advantage
Superior Court of California, County of Alameda
Case No. RG05200737


Concord Christian Center vs. Open Bible Standard Churches
Superior Court of California, County of Contra Costa
Case No. C01-02796


Jeffrey E. Brothers vs. Strawberry Hills Forever, LLC and Rod Beckstrom
Superior Court of the State of California, County of Monterey
Case No. M 85465


Qmect, Inc., DBA Electrochem et al. vs. Robert D. Judson, Jr. et al.
Superior Court of the State of California, County of San Mateo
Case No. CIV 437511


Planetary Networks, Inc. Debtor, Susanne Decker, Trustee vs. Jeffrey Freeland
United States Bankruptcy Court, Northern District of California
Case No. 03-54233 JRG


Pathfinder Management, Inc. vs. Rainforest Nutritionals, Inc., Paul Bobrowski, Mark Miller and Does 1-10
Superior Court of California, County of Shasta
Case No. 154202


Sylvester and Helen Flowers vs. Ranni Hillyer, an individual and DBA Beyond CFO, et al. – Randy Sugarman Receiver for Ranni Hillyer
Superior Court of the State of California, County of Alameda
Case No. RG05200737


The Fansler Foundation vs. American Realty Investors, Inc. and Basic Capital Management, Inc.
United States District Court, Eastern District of California
Case No. CV-F-04-5285 LJO


The People of the State of California ex rel Bill Lockyer, Attorney General vs. Hanson Building Materials America, Inc., Olin Jones, et al.
Superior Court of the State of California, Contra Costa County
Case No. MSC04-00524


Oris Medical Systems, Inc. vs. Allion Healthcare, Inc., Moms Pharmacy, Inc., Oris Health, Inc., and DOES 1 through 10
Superior Court of the State of California, County of San Diego, Central Division
Case No. GIC 870818


Academy of Art University, Inc. and Elisa Stephens vs. San Francisco Olympic Club, Plant Construction Company, L.P. and DOES 1 through 50
Superior Court of the State of California, County of San Francisco
Case No. CGC 03-427640


Official Committee of Unsecured Creditors of the Legacy Estate Group, LLC vs. John M. Bryan, et al.
United States District Court, Northern District of California – Santa Rosa Division
Case No. 05-4659
Adversary No. 06-01173


Will Block, director, owner and CEO of Life Enhancement Products, Inc. v. Gail Valentine, an individual and Does 1-50
Superior Court of the State of California, County of Sonoma
Case No. SCV-231102


Cardonet, Inc. vs. IBM Inc., a corporation, and Does 1 through 25, inclusive
United States District Court, Northern District of California – San Jose Division
Case No. CV 06-06637 (RMW)


21X Capital LTD. and David A. Brewer vs. Robert Werra and John Werra
United States District Court, Northern District of California – San Jose Division
Case No. C06-04135 JW (HRL)


Grafton Partners, L.P., a California Limited Partnership, and Its Affiliates- Debtors
United States Bankruptcy Court, Southern District of California
Case No. 01-10606-H11 (Consolidated)


Jeffrey J. Chang dba Jeffrey J. Chang & Associates vs. Jeffrey C.P. Wang, Paul A Madruga, Wang, Madruga & Patel, et al.
Superior Court of the State of California, County of Alameda
Case No. RG06258217


Andrea Wirum, Liquidating Trustee of the Estate of 360 Viansa, LLC vs. General Electric Company, a New York corporation
Case No. 07-50206-GWZ (Chapter 11)


Silicon Graphics, Inc. vs. ABE Staffing Services
United Bankruptcy Court, Southern District of New York
Case No. 06-10977 (BRL)


John Straub vs. ACME & Sons, Inc., Kimco Realty Corporation, et al.
Superior Court of the State of California, County of Santa Clara
Case No. 1-06-CV-065808


Maclyn Morris, Inc. vs. Amir Esmaili, Mehran Aminzadeh, Nahid Aminzadeh, et al.
Superior Court of the State of California, County of Santa Clara
Case No. 1-07-CV-080304


Bonnie Bordett and Joyce Anthony as Successor Interim Trustees of the KMP Revocable Trust vs. James Valentine
Superior Court of the State of California, County of Santa Clara
Case No. 1-05-PR-157838


Diamond Creek Partners, LTD., a California Limited Partnership
US Bankruptcy Court, Eastern District of California
Case No. 08-25342 B-11


Tina M. Bigler vs. Ross V. Bigler
Superior Court of the State of California, Contra Costa County
Case No. D08-03397


People of the State of California vs. Paige Ellen House
Superior Court of the State of California, County of Humboldt
Case No. CR072893S


Digital Video Systems, Inc. vs. Edmund Sun, C2 Microsystems, Inc., et al.
Superior Court of the State of California, County of Santa Clara
Case No. 1-06-CV-061760


City and County of San Francisco, et al. vs. Willie Joe King as Trustee of the King Family Living Trust et al.
Superior Court of the State of California, County of San Francisco
Case No. 314-142


Sharon L. Ratliff vs. Ivan Turanskiy; CVAS Transport, Inc.; Valeriy V. Serikov
Superior Court of the State of California, County of Sacramento
Case No. 07AS00802


Kenneth Correa vs. Kevin Grauman, et al.
Superior Court of the State of California, County of Contra Costa
Case No. C07-01284


Katherine Schiffeler v. Robert Rabkin
ADR Services Arbitration
ADRS Case No. 092605


United States vs. Scott Cathcart
United States Bankruptcy Court, Northern District of California, Santa Rosa Division
Case No. 08-11845 AJ


Richie Ann Heck Trust
Superior Court of California, County of Sonoma
Case No. SPR 79001


MMCA Group, LTD vs. Hewlett-Packard Company, et al.
United States District Court, Northern District of California, San Francisco Division
Case No. C06-7067 MMC


California Service Employees Health & Welfare Trust Fund, Mike Garcia, Trustee, et al. vs. Advance Building Maintenance, Inc., XL HOG, Inc. and Forrest I. Nolin, individually
United States District Court, Northern District of California
Case No. C06-3078 CW


Genaro Mendoza
United States District Court, Northern District of California
Case No. 09-11678


Valerie George, as Administrator and Personal Representative of the Estate of Ryan George; et al. vs. Sonoma County Sheriff’s Department et al.
United States District Court, Northern District of California
Case No. 3:08-cv-02675-EDL


Castellino Villas, A.K.F., LLC
United States District Court, Central District of California, Los Angeles Division
Case No. 2:09-bk-29228-ER


The Burton Corporation vs. Michael Anthony Management, Inc. et al.
Superior Court of the State of California, County of Santa Clara
Case No. 110CV170404


Jon Siegal vs. Solidus Networks, Inc., a Corporation doing business as Pay By Touch
Superior Court of the State of California, City and County of San Francisco
Case No. CGC07-465156


Montgomery Realty Group, Inc.
United States Bankruptcy Court, Northern District of California, San Francisco Division
Case No. 09-31879 DM


Barbara Ann Monroe and Patrick Michael Farrell
Superior Court of California, County of Sonoma
Case No. SFL 20982


CreditWest Corporation
United States Bankruptcy Court, Northern District of California
Case No. 10-11212


Orbelian Properties, LLC, et al. vs. George Orbelian and Marcia Orbelian, et al.
Superior Court of the State of California for the County of San Francisco
Case No. CGC-09-491968


John R. Perry vs. Eli A. Rich
Arbitration
Case No. Jams Reference 122040554


Alexander Q. Paras v. Delta Dental of California and Does One through Does Twenty
Superior Court of the State of California, County of San Francisco
Case No. CGC-07-464071


Monterey Gourmet Foods vs. AZ Gabriel Ventures, LLC, Alejandra Gabriel, aka Ali Lindsey, and DOES 1-20
Superior Court of California, County of Monterey
Case No. M99646


In re Clement C. and Ann Marie Carinalli
United States Bankruptcy Court, Northern District of California, Santa Rosa Division
Case No. 09-12986


In re Marriage of Robert Tarantino and Janice Tarantino
Case No. FL 075997


Quick Sort Sacramento, Inc. vs. K/P Corporation
Superior Court of the State of California, County of Contra Costa
Case No. C09-02455


Neal D. Crispin vs. Commissioner of Internal Revenue
United States Tax Court
Docket No. 28980-07


William Errico and Loretta Ann Errico vs. Pacific Capital Bank; Niraj Maharaj: and DOES 1 through 50
United States District Court, Northern District of California – San Jose Division
Case No. C-09-04072 LHK


Truss Design and Manufacturing, Inc., A/K/A Truss Design & Manufacturing, Inc. vs. Steven L. Durossette, A/K/A Steve Durossette, and Jill Durossette
United States District Court, Eastern District of California
Case No. 2009-91686-A-13G


CFRI-NCA Palladium Venture, LLC, et al. vs. NCA Argyle LP, et al.
United States District Court, Central District of California, Los Angeles Division
Case No. BC412918


SDG Architects, Inc. vs. Donald S. Stirling
United States District Court, Northern District of California – Oakland Division
Case No. 04:09-bk-46788-RE


In re Herbert M. Zukerkorn and Jennifer K. Zukerkorn
United States Bankruptcy Court, Northern District of California
Case No. 10-13626


ULTIPRF, LLC vs. R. Todd Neilson, Trustee of the Chapter 11 Estate of Cedar Funding, Inc.
United States Bankruptcy Court, Northern District of California, San Jose Division
Case No. 08-52709-MM


The Regents of the University of California vs. Violeta Rapues
Superior Court of the State of California, County of San Mateo
Case No. PRO 118813


Maria Myrna Dominguez vs. Sutter’s Place, Inc. dba Bay 101 and Does 1 through 10
Superior Court of California, County of Santa Clara
Case No. 1-10-CV-179554


Pacific Gas and Electric vs. Matthew Gordon McFarland, Does 1 through 25
Superior Court of the State of California, County of Contra Costa
Case No. MSC11-00113


In re Heller Ehrman, LLP
United States Bankruptcy Court, Northern District of California, San Francisco Division
Case No. 08-32514


Melvin Lee and Cara J. Lee vs. Tower Hotel Partners, LTD., et al.
Superior Court of California, City and County of San Francisco
Case No. CGC 10-501798


Flagstar Bank, FSB vs. The Loan Experts Corporation, dba All American Finance et al.
United States Bankruptcy Court, Northern District of California
Case No. 10-cv-03190-CRB


Dawn C. Wiggins vs. Barbara S. Housley, Roman Meacham, Paragon Real Estate & Mortgage Services, Zephyr Real Estate, and DOES 001 through 025, inclusive
United States Bankruptcy Court, Northern District of California, Santa Rosa
Case No. 10-11536


First Street Holdings NV, LLC, et al.
United States Bankruptcy Court, Northern District of California, Oakland
Case No. 11-49300-RLE-11


Arlene Sloan and Robert Decker vs. Louise Decker Zolfaghari, Javad Zolfaghari and Does 1 to 25
Superior Court of California, County of Santa Clara
Case No. 1-92-PR-129048


Prometheus Real Estate Group, Inc. vs. Ronald Joseph Marazzo Living Trust Dated 8/2/1999
Superior Court of California, County of Santa Clara
Case No. 1-12-CV-228173


Mats Engstrom, Dafne Engstrom, and California Estate Osetra, Inc., Plaintiffs vs. TNC Holdings; Kanbar Spirits, Inc.; Ramiiilaj; and Does 1-10,
Superior Court of the State of California in and for the County of San Francisco
Case No. CGC-11-517017


Leonard Feld, DDS, et al vs. Tracy Heeter, DDS, et al.
United States Bankruptcy Court, Northern District of California, San Francisco Division
Case No. 3:06-CV-4031-EMC


Philip and Eloise Gannon Family, LLC and DOES 1-10 vs. Catherine T. Golden et al.
Superior Court of California County of Mendocino-Unlimited
Case No. SCUK CVG 09 54013


Frank C. Tarantino and Marilyn L. Tarantino, Trustees of the Tarantino Trust vs. Mark Kvamme and DOES 1-20, inclusive
Superior Court of California County of Santa Clara
Case No. 111-CV-207358


Fullerton Medical Group vs. Sideman & Bancroft, LLP et al.
Superior Court of the State of California in and for the City and County of San Francisco
Case No. CGC-04-428693


Cassaundra Ellena vs. Standard Insurance Company, Stancorp Financial Group et al.
Superior Court of the State of California, County of San Francisco
Case No. CGC-11-516008


Melody Jo Samuelson vs. California Department of Mental Health et al.
Superior Court of the State of California in and for the County of Napa
Case No. 26-57631


Travelviva, LLC vs. All Continents Travel, Inc., dba Picasso Travel, Rainer Klee, Huseyin Ozyurtcu, Eren Aksay and DOES 1-50
Superior Court of California, County of San Francisco
Case No. CGC-12-518620; CGC-12-523736


In Re Sobarea Ranches, LLC
United States Bankruptcy Court, Northern District of California
Case No. 13-54819-ASW


Louise A. Nave, Louise Nave and Susan Nave vs. Robert M. Nave and Richard P. Nave, individually and as co-trustees of the William F. Nave, Jr. Testamentary Trusts; North Marin Recreation Center, Inc., and Nave Bros., LLC
Superior Court of the State of California for the County of Marin
Case No. 38875


Nextdoor.com, Inc. vs. Raj Abhyanker
United States District Court, Northern District of California, San Francisco Division
Case No. 3:12-cv-05667-EMC


In Re Consolidated Meridian Funds, a.k.a. Meridian Investors Trust, et al.
United States District Court, Western District of Washington at Seattle


Institute of Imaginal Studies, Inc., v. Institute of Noetic Sciences (IONS), a California non-profit corporation; and DOES 1-50
Superior Court of the State of California, County of Marin
Case No. CIV 1104274


Michelle Van Bemmel; Michael Van Bemmel; Glenda Van Bemmel; Richard Woods;
Annette Wagner; Carlos Interior Systems, Inc. vs. Ireland interior systems; Michael Ireland; and Does 1 through 30

Superior Court of California in and for the County of San Francisco
Case No.: CGC 13-535041


Jeanne Kwong as Successor Trustee of the Stanley Kwong Trust
Superior Court of the State of California in and for the City and County of San Francisco
Case No.: PES-09-293019


Jina Hanson vs. Apple, Inc. a corporation; Jeannine Nittner; and Does 1 through 15
United States District Court, Northern District of California, Oakland Division
Case No.: 4:14-CV-02413-DMR


Ashok Kumar vs. Kaiser Foundation Health Plan, Inc. and DOES 1 through 50
Kaiser arbitration
Case No.: Unassigned


Merrill Farms, LLC, a California Limited Liability Corporation vs. State of California, Department of Transportation, and Does 1 through 100, inclusive
Superior Court of the State of California, County of Monterey, Limited Jurisdiction
Case No.: GNM121814


John Rossi vs. A. Rossi, Inc., a California Corporation; Toinette Rossi; Valerie Rossi;
Patricia Tunison; and Does 1 through 25, inclusive

Superior Court of California, County of San Joaquin
Case No.: 39-2011-00258786-CU-BT-STK


Mark Belanger vs. Wine.com and Does One through Twenty, Inclusive
Superior Court of the State of California, County of San Francisco
Case No.: CGC-13-532970


David Cuccia, an individual and Stacy Cuccia, an individual vs. Gilbert L. Purcell, an individual, Gilbert L. Purcell, a Law Corporation, Roxanne Sheridan, an individual, Brayton Purcell, a California Corporation, and Does 1 through 20, Inclusive
Superior Court of the State of California, County of Marin
Case No.: CIV1201675


In re the Estate of Vidyagauri Kantilal Khatri
Superior Court of the State of California, County of San Mateo
Case No.: PRO 123880


In re: BR Festivals, LLC
United States Bankruptcy Court, Northern District of California, Santa Rosa Division
Case No.: 14-10175


John Meredith vs. David Clark Jones, Pamela Jones
United States Bankruptcy Court, Eastern District of California, Sacramento Division
Case No.: 2014-22526


David m. Loritz, Individually and on Behalf of All Others Similarly Situated vs. Exide Technologies, et al.
United States Bankruptcy Court, Central District of California
Case No.: 2:13-cv-02607-SVW-E


Jeffrey P. Alexander DDS, Inc. dba A Youthful Tooth v. Global One Financial, Inc.
United States Bankruptcy Court, Northern District of California
Case No.: 14-43851 WJL


Roy Miller; Mario Galan De, Miller-Galande Antiques v. Marcus Daniel Merchasin; Law Offices of Marcus Daniel Merchasin; William Hedden; Consolidated Ajusting Inc. Does 1 through 50, inclusive
Superior Court of the State of California, in the City and County of San Francisco
Case No.: CGC-12-518354


Global Capital Advisors LLC and Kevin Fitzgerald vs. Robert H. Zerbst, G. Stephen Fisher, Julia Li Olen and Overseas Investor Services LLC
American Arbitration Association
AAA Case No.: 01-15-0004-9373


Independent Electric Supply, Inc. vs. Laurence William Dashiell, Summit Electric, Inc. SYUFY Enterprises, S.D. Deacon Corp. of Calif., Indemnity Company of California and Does 1-100, inclusive
Superior Court of California, County of Mari
Case No.: CIV-14-01675


Timothy Parks vs. Century 21 Bidwell Realty, Ann Baker, Claude Cates, Donna Cates Does 1-20, inclusive
Superior Court of California, County of Butte, Unlimited Jurisdiction
Case No.: 18CV01204


KGF Holdings LLC vs. Hundred Acre Wine Estate, LLC et. al.
JAMS San Franciso, California
Reference No.: 1100089949


Hoskins v. Cooke
United States Bankruptcy Court for the Northern District of
Superior Court of California
Adversary No. 20-03011 DM


REJUVI LABORATORY, INC.
United States Bankruptcy Court Northern District of
California, San Francisco Division
Case No. 18-31069


KANAVEL v KANAVEL
Superior Court of California, County of Santa Clara,
Family Law Division
Case No 16 FL 176810


LUSCUTOFF, LENDORMY & ASSOCIATES v OLIVIER
AUFFRET, VIRGINIE LECLAIR

Superior Court of the State of California,
City and County of San Francisco
Case No CGC-19-576483


YCS INVESTMENTS, INC. v SANTA CLARA COUNTY
Superior Court of the State of California
County of Santa Clara
Case No.: 17CV311946


Di NAPOLI v. Di NAPOLI
Superior Court of the State of California
City and County of San Francisco
Case No.: FDI-13-780367


MELODI ZARET, et al. v. CHARLES J. FLYNN, et al.
Superior Court of the State of California
County of Marin
Case No.: CIV 1900655


LAURI GILLESPIE v. PAUL GOLDMAN
Superior Court of the State of California
County of San Mateo
Case No.: 17FAM01131

FEATURED

EXPERT WITNESS & FORENSIC ACCOUNTING CASES:


Highly Publicized Publicly Traded Company which had to File Bankruptcy

When a highly publicized publicly traded company which had to file bankruptcy was believed to be involved in a massive ponzi scheme, we were retained by the creditor’s committee to conduct a simultaneous fraud investigation and preference analysis to aid in the recovery of assets. We assessed the value of numerous properties. We participated in the negotiation of settlement agreements with a variety of lenders and in the development of the reorganization plan. We served as damage experts for lawsuits against the accountants, stockbrokers, and title company. During the course of seven years of litigation, we reviewed thousands of documents and determined the value of approximately 100 real estate projects. Our efforts resulted in $30 million of recoveries for the estate and the largest jury verdict in Northern California- $122 million against the former president.

Multi-Million Dollar Lawsuit For Improper Title Policies

After settling a multi-million dollar lawsuit for improper title policies, a large title insurance company turned to its insurance carriers for relief. The three underwriters in question claimed that their policies did not cover the issues involved and refused restitution. The plaintiff sought recovery of millions of dollars in punitive damages. When the case went to trial, Sugarman & Company LLP was retained by plaintiff’s counsel as their expert. Our testimony helped to convince the jury that damages were justified and to award settlement.

Large Sporting Goods Retail Operation

When a large sporting goods retail operation, alleging $1.5 million in damages due to overpayment of income taxes, sued its Big Four accounting firm, we served as the defendant’s experts on the standard of care and damages. The conflict arose out of complicated tax elections. The plaintiff charged the Big Four firm with failure to discover, in a timely manner, an error in LIFO inventory calculations made by their predecessor. The IRS refused to allow the company to file an amended tax return to correct the error. A favorable settlement was reached.

An Asset Manager, Overseeing Billions of Dollars in Union Pension Plans

Following an economic downturn, an asset manager, overseeing billions of dollars in union pension plans, was sued for significant damages based on alleged imprudent investments and violation of fiduciary duties. Among the charges, the plaintiffs alleged that the asset manager had failed to conduct appropriate due diligence in acquiring the real estate, had improperly managed the subsequent workout, and had conflicts of interest with the general partner. We were retained by defense counsel to testify on the standards used in the workout and to conduct valuations of the property and portfolio in question. We prepared detailed testimony, including market study comparisons and both individual and portfolio alternative investment calculations. Ultimately, the case was settled for an amount satisfactory to all parties.

A Fortune 500 Company in the Household Products

A Fortune 500 company in the household products field had a real estate subsidiary with a $120 million real estate loan for renovation of an office building. The loan was secured by real estate, letters of credit, liquid collateral and, ultimately, by the CEO’s oral guarantee. When the project failed to proceed as planned, the loan went into default. The financial institutions that financed the project retained us as experts on the damages and other related matters. After conducting our analysis, we testified in deposition. The debtor settled the morning we would have appeared in court, agreeing to repay the banks 100% of their debt.

Big Four Accounting Firm Sued by Bankruptcy trustee

In an accounting malpractice case against a Big Four firm filed by the bankruptcy trustee, we were retained by defense counsel to calculate the damages and provide expert testimony. The Big Four accounting firm had performed reviews for a Southern California automobile dealership whose owner was found guilty of a variety of fraudulent transactions, including financing non-existent sales. After we analyzed the overall operations and hundreds of auto loans, we were able to substantiate that the damages were significantly less than the $100 million asserted by the trustee’s expert. The case was settled for a nominal amount.

FEATURED

WORKOUTS AND BANKRUPTCY CONSULTING CASES:


Multi-Million Dollar, Health Care Service Corporation

Sugarman & Company LLP was retained to serve as Chief Financial Officer and workout consultants to a multi-million dollar, health care service corporation. As CFO, we restructured the cash management system, worked with the lenders, examined and prepared financial forecasts, and analyzed expenses and construction in progress for cost-cutting recommendations. We also re-negotiated $125 million in bank loans to allow the corporation to continue operations and complete the development of a hospital under construction. We negotiated with the general contractor to defer payment until a buyer was found. The original debt was repaid in full, a new loan negotiated, and the company is again profitable.

A $25 million advertising company with offices across the country

A $25 million advertising company with offices across the country sought to restructure its debt out-of-court. As their workout consultants throughout a five-year transformational process, Sugarman & Company LLP successfully negotiated the forgiveness and restructuring of $50 million in debt with three lenders and assisted with the sale of operating divisions. In addition, we provided systems and supervision that helped the company increase its efficiency, including preparing revised projections, implementing cost-cutting measures, comparing weekly cash flow projections against actual results; and assisting in the adoption of a company-wide, automated, financial reporting system. The company was able to restructure its debt and is now a successful, going concern..

Grocery Chain, lease liability of $30 million

A group of private investors acquired a grocery chain and wanted to close a losing division. The division’s stores were the anchor tenant in seven shopping centers throughout Northern California with a combined lease liability of $30 million. Sugarman & Company LLP analyzed the problem and developed a solution outside of bankruptcy and without litigation. We worked directly with the landlords and found replacement tenants for each property or negotiated termination of the leases for a nominal cost. To accomplish this, we hired local real estate brokers, made lists of potential tenants, and contacted the companies ourselves. We also worked closely with counsel versed in landlord/tenant law.

European-style hotel in Southern California

In a bankruptcy case involving a 125-room, European-style hotel in Southern California, our mandate was to assist the secured creditor’s attorney in evaluating the debtor’s plan of reorganization, including assessing the feasibility of continuing to operate the hotel, identifying the appropriate interest rate for post-confirmation loans, and serving as an expert witness on these issues. Toward these ends, we conducted an extensive review of documents, reviewed alleged claims against the property, and visited the site. We evaluated the appropriate interest rate to be utilized in the specific circumstance and contrasted that rate with the debtor’s proposal. We also prepared a detailed analysis of the historical operations of the hotel and analyzed the debtor’s projections. Ultimately, we found that the plan proposed by the debtor was not feasible. As a result of our testimony and other factors, the debtor’s plan was denied and the lender was granted relief from stay.

National Mortgage Brokerage Company

A national mortgage brokerage company, which acted as the originator of single family home mortgages and wholesalers of loans to lenders, suffered a significant downturn due to the decline in demand for mortgages. When its business dropped from $500 million per month to $50 million, they sought to close down the majority of their 50 offices. Sugarman & Company LLP was hired to help them terminate their lease liability at nominal costs. We worked with the secured and unsecured creditors on claims totaling $75 million and implemented plans that satisfied all parties. Through negotiations, we successfully reduced their lease liability from $6 million to $1 million payable over an eight-month period.

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FIDUCIARY CASES:


$70 Million Real Estate Development Company

At the request of the primary lender for a $70 million real estate development company, Sugarman & Company LLP was appointed as Federal Bankruptcy Examiner. Within two weeks, we had made our preliminary report to the court, in which we identified and quantified the major problems facing the company, as well as determined preferences. We also assessed the use of fraudulent conveyances and reported to the court on the validity of the charges of malfeasance. Ultimately, our analyses became an integral part of the amended disclosure statement filed by the company and were used by the debtor and its creditors in settlement negotiations.

750,000 Square Foot Apparel Mart in San Francisco

When the owner of the 750,000 square foot apparel mart in San Francisco was unable to service a $120 million loan, the secured lender began foreclosure procedures and requested the appointment of a receiver. A Sugarman & Company LLP partner was appointed receiver. Among his duties were managing cash flow, negotiating with creditors, contractors and special event promoters, and supervising staff. Sugarman & Company LLP staff met with more than 100 tenants to discuss past due rents, existing leases and alleged lease violations. He negotiated settlements from tenants against whom prior lawsuits were filed and initiated lawsuits against additional tenants for past due rents. We assisted in marketing the property and interviewed potential sales brokers. In all, Sugarman & Company LLP operated the property successfully for eight months without additional funding from the lender.