The punitive damages phase reached its climax with competing financial testimony about Simpson's ability to pay—defense witnesses testified he has a negative net worth while plaintiffs' counsel aggressively exposed a lavish lifestyle (Bentley, $24,000/month mortgage) contradicting poverty claims. After memorabilia dealers confirmed market collapse and both sides delivered passionate closing arguments focused on reprehensibility and deterrence, Judge Fujisaki instructed the jury on punitive damages factors and sent them to deliberate.

• Leroy Taft's cross-examination exposed stark contradictions between Simpson's claimed poverty and lavish lifestyle with Bentley and $24,000/month mortgage
• Defense CPA Marvin Goodfriend testified Simpson has negative net worth of $856,000 to $9.3 million depending on asset liquidation assumptions
• Judge Fujisaki excluded witness Mike Gilbert due to defense's failure to produce him for deposition despite repeated demands
• Memorabilia dealers testified market for Simpson autographs and memorabilia collapsed after criminal verdict, supporting inability to commercialize his name
• Petrocelli's closing argument hammered Simpson's conspicuous absence from court and accused him of deliberately lying about finances to minimize the award
• Baker argued any large award would be financially destructive given Simpson's negative net worth
• Jury instructed on reprehensibility of double murder, deterrent effect, and proportionality to actual harm
• Jury retired to deliberate and was dismissed for weekend, instructed to return Monday, February 10, 1997