Recross-examination of Leroy Taft

📄 Recross-examination of Leroy Taft — Friday, February 7, 1997

Address:

C:\DEPT103\CIVIL\1997\FEB\7\RECROSS-EXAMINATION-OF-LEROY-T.DOC

TRIAL

▲ Day 56 of 57

◀ Cross-examination of Leroy Taft Cross-examination of Leroy Taft (2) ▶

Witness: Leroy Taft
Examiner: Robert Baker
Called by: Plaintiff • Date: Friday, February 7, 1997 • Utterances: 5

A brief recross-examination of Leroy Taft in which opposing counsel challenged Taft on his prior accounting work, establishing that he never included a liability for deferred income taxes on any balance sheet before this litigation. The sole objection was overruled and the witness conceded the point.

# 1 Q:

You never once, on any single balance sheet you ever prepared, prior to being prepared for this litigation, put down any liability for deferred income taxes, did you?

KEY QUOTE

# 2 MR. BAKER:

Outside the scope.

# 3 A:

No.

# 4 THE COURT:

Overruled.

# 5 A:

(Continuing.) Well no; no, we didn't.

KEY QUOTE

Temperature

procedural

Key Quotes (2)

Examiner

You never once, on any single balance sheet you ever prepared, prior to being prepared for this litigation, put down any liability for deferred income taxes, did you?

Establishes that Taft's deferred-tax treatment is a litigation-driven departure from his own prior practice, undermining the credibility of his financial analysis.

Witness

Well no; no, we didn't.

Concedes the point, confirming the inconsistency between his pre-litigation accounting and his testimony.

Notable Exchanges (1)

Examiner•Leroy Taft

Examiner extracts a clean concession that deferred income taxes were never recorded on pre-litigation balance sheets, with Baker's objection overruled before the witness admitted the omission.

strategic

Credibility Attacks (1)

⚔ Leroy Taft

prior inconsistent practice

Counsel demonstrated that Taft's deferred income tax liability, central to his damages analysis, had no precedent in his own pre-litigation accounting work, suggesting it was crafted for litigation purposes.

Witness Demeanor

(Continuing.)

Objections

1 objections (0 sustained, 1 overruled)

Proceeding 8912 • 5 utterances • Plaintiff witness

Civil Trial

Department 103