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Client Assignments

Client Name: Type of Industry: Year: Assignment Description:
890 LLC Real Estate Investment 2007 Expert Advisor in Case # 2006-CV-117792 for plaintiff against M&A Homes et al.
Abaud Inc. Retail Furniture Store 2000 ESOP Evaluation
Abraham Rochlin Enterprises, Inc. Holding Company—Forestry Products (Switzerland) 1979 A stock redemption valuation.
Active Sales Co., Inc. Distributor—Building Materials 1982 Product acquisition financing; business expansion-product line acquisition.
Admarketing, Inc.
(Case# BC224171)
Advertising Services 2000 Plaintiff's expert witness - R. Recht; executive compensation - owner/majority shareholder. Settled in favor of Recht.
Agromin Agriculture, Composting 1993 Develop capital strategy.
Airborne Product Support, Inc. Manufacturer/ Supplier: Aerospace 1994 Classified credit; bank; tax arrearages; Creditor restructuring; joint venture licensing/refinancing; competitor sale.
Air Conditioning Company, Inc. Distributor and Installer 1985-1995 Annual valuation-key employee stock purchase plan, plus general advisory services.
Akyumen, Inc. Telecommunications 2018


Alberta Gas Trunk Lines Company Limited (NOVA Industries)-Canada Petroleum, -- Support Products 1974-1976 Design and implementation of acquisition program re: North America and Europe.
Allen E. Paulson Living Trust Aircraft 2012 Superior Court of The State of California for the County of San Diego, Case No. PN24815 – Petition to Surcharge Former Trustee; Petitioner's expert.
Allied Sales Produce - Distribution 2000-2003 ESOP Valuation .
Allied Wholesale, Inc. Importer-Specialty Industrial Tools 1983 Key employee stock purchase plan-IRS.
American Ensign Van Service, Inc. Freight Forwarder 1987-1988 Working capital refinancing; bonding insurance; marketing relations and accounting.
AMS Outsourcing/ Solvis Medical Group Outsource Placement 2011 Spin-off Opinion
ANCO Engineering, Inc. Freight Forwarder 1987-1988 Working capital refining; bonding insurance; marketing relations and accounting.
Anderson & Co. Accounting Services 1985-1986 On-line management; merger analysis and search.
Apollo Enterprises Solutions, Inc. Financial Services 2011-2012 Private Placement, 2012 Europe plus stock Listings - Bermuda and Zueich; added new Partners: BDO and KPMG; securities Valuation.
Applied Micro Circuits Corporation (AMCC) Semiconductors - Communications / Storage Equipment 2005 Defendant’s expert: employee stock option rights; Superior Court, Santa Clara County, CA (# 2-05-SC-002033). Court decision in favor of Defendant.
AsiaDemand, Inc. B2B, on-line purchasing, China 2000 Corporate Valuation
Atlantic Avenue LLC Real Estate Holdings 1997 Estate Planning- valuation expert.
Atreo Manufacturing Co., Inc. Above Ground Swimming Pools and Covers 1975 Corporate Mangement + Refinancing
Award Packaging Specialties Corporation Packaging Services 2000 Corporate Valuation - Estate Planning
Baker/ Angela v. Baker/ Jeffrey  Orange County Superior Court, State of California 2016

Compensation, Restricted Stock, Broadcom Class A Units.
Plaintiff's Expert - Case won - #13D00182, causing Defd't. to file for bankruptcy

Baltic Drilling Ltd. (Canada) Real Estate; Oil Drilling 1979-1982 Creditor insolvency.
B&B Surplus, Inc. Stainless Steel, Aluminum Pipe Distribution 1996 IRS – Tax Court, excess executive compensation.
Bass/Yager & Associates, Inc. Specialty Advertising 1997 Estate Valuation
Baton Broadcasting Incorporated Television 1981 USA entry financing program—SMATV operations.
BBB Agarwood, Inc. Agarwood Trees - Cosmetics 2018 Securities Valuation.
Bechtel Operating Services, Co. Facilities Services International 1981 Subsidiary start-up; contract bidding analysis and operational procedures.
Bell Sports, Inc. Sporting Goods 1985-1986 Development of corporate plan including that related to capital procurement.
BenefitStreet Inc. Trust Plan Administrator 2004 Multiple acquisition and Asset/Goodwill Allocation opinions.
Bennett v. Filter Recycling Services, et al,
Riverside Superior Court Superior Court Case No.RIC 429616
Waste Management 2014 Shawn Bennett (Plaintiff) appeals from the judgment entered in favor of Integrated Waste Management, Inc. (IWM) and Jim Arnold (Arnold) their demurrers to the verified second amended complaint were sustained without leave to amend. Plaintiff asserts that the trial court erred in denying him leave to amend. Finding no error, Court affirmed. Expert for Filter.
Benwil Industries, Inc. Automotive Parts Distribution 1992 Financial condition opinion; litigation support.
Berke Family Limited Partnership. Real Estate, Estate Properties 2001,2005,2007,
2008, 2009
Estate Planning ,
Estate Gifting Evaluation,
change in LA County Tax Assessment
Bergandi Manufacturing Co., Inc. Wire Products 1982-1983 Corporate valuation; acquisition opportunity; systems review.
Bevilacqua & Schikore D.b.a. Pearson & Johnson Construction 1993 Capital sourcing, on-line management.
Bikers Dream, Inc. Motorcycle Assembly / Sale 1997 Creditor restructuring, equity, capital placement / turnaround, chief administrative officer.
Bill Palmer Associates Office Equipment Systems 1983 On – line management.
BioCath Int”l Corp. Pharmaceuticals 2004 Abridged Bus. Plan, Investment/Capital Pres., incl. Bus. Valuation.
Bio-Gentec, Inc. Medical Products 2002 15c-211 Valuation
Biopharmgen Holding, Inc. Nutriceuticals - China 2010 15c-211 Valuation
Body Issue Retail Catalogue 1994 Development of capital and business plan for a related business start-up, inclusive of direct mail program.
Boland v. Boland
Case No.: D 294 841
Supervised Adult Residential Living 2010 Family Law Matter - Property;

Plaintiff's expert witness.
Bonded Mortgage Real Estate 1992 Fair market value opinion.
Braun Industries, Inc. Industrial Laundry Processor 1988 Merger / acquisition evaluation.
Brautbar Family Trust Real Estate Assets 2016 Estate planning valuation.
Braverman Enterprises LLC Real Estate and Investments 2016 Estate Planning
Brown, Kraft & Co. Accounting Services - CPA 1983 Computer review, feasibility study.
Bruckner et al vs. Merrill Lynch Stock Brokerage 1998-1999 Expert Witness: Plaintiff
Buckman et al v. Chicago Title, Case No. BC299127 and BC315478         Convalescent Homes 2008 Asset Dispute
Butterwings Entertainment Group, Inc. Food Franchising 1998 Reverse merger, IPO; capital procurement; management restructure; acquisition(s).
Byker’s Dream, Inc. Customized motorcycles and limousines assemblage 1996 Executive management - CEO, appointed by a New York venture capital firm.
Cadeux Musician Promotion 2000 Cross-merger Valuation
C. ITOH Electronics, Inc. Electronics 1988 Computer systems evaluation.
California Community Builders Builders-Commercial / Residential 1983 Computer feasibility study, informational systems review.
California Contractors Supplies, Inc. Supplier-Industrial 1984/1992 Corporate valuation; estate planning – IRS
California Municipal Investors Services 1983 Data processing; operational review.
CalMark Properties, Inc. Real Estate Syndication / Management 1985 Refinancing and acquisition program; expert witness-litigation. Superior Court (Chicago, Illinois) Case # 87-C-4466.
Caltrol, Inc. Manufacturer Rep; Distr. Process Control Instrumentation 1986 ESOP valuation; affiliated company acquisition and related financing, including real estate.
Canada Cycle & Motor Corporation (CCM-Canada) Bicycle Assembly and Ice-Skating Equipment Mfg. 1973 Redirected operations; assistance in capital restructure and turnaround
Canare Corp. vs. Horiba/Brenner Electronic Instruments and Controls 2002 Expert Witness, Defendant:   Plaintiff's Claim: Conversion; Misappropriation of Funds; Breach of Fiduciary Duty; Breach of Promissory Note; Unjust Enrichment; and Money Had and Received   Defendant's Cross-Complaint for: Breach of Implied -in-Fact Contract of Employment; Breach of Implied Covenant of Good Faith and Fair Dealing; Breach of Fiduciary Duty; Fraud; Intentional Infliction of Emotional Distress; Breach of Written Contract; Defamation.  Case settled in favor of Defendant for whom EMCO/Hanover acted as the Expert Superior Court (Los Horiba/Brenner Angeles), Case # BC 234351.
Carl’s Jr. Restaurants (CKE Enterprises, Inc.) Franchise – fast foods 1995 Creditor and bank restructuring
Campbell Industries Ship Building 1978 Classified credit; bank, capital restructuring; operational analysis.
Casa Leon, Inc. Retail Furniture Store 2000 ESOP Valuation
Cellceutix Corporation Medical 2015 Compensation
Cerwin – Vega, Inc. Manufacturer-audio speakers 1989 Corporate enhancement program – operational management.
Chiat/Day, Inc. Advertising Advertising Agency 1995 Estate valuation pre-merger with Omnicom Group, Inc.
C.I. Host, Inc. Internet Web-hosting 2003 Expert Witness: Defendant
Citadel Gold Mines, Ltd. Mining 1982 Capital procurement.
Clovis Glass. Construction Glass Related Products 2017 Family Buy-out
Coast Fixtures & Liquidators, Inc. Retail Equipment/Fixtures Liquidators 1997 Expert witness/Coast – IRS related matters; executive compensation. Settled in favor of Coast.
Cobbler’s Incorporated Manufacturer – Shoes 1979 Classified credit; bank; operational review; credit restructuring.
Cohen Enterprises, L.P. Limited Partnership 1998 Limited Partnership; estate planning valuation.
Con/Chem, Inc. Surfaces and Erosion Paints 1980 Classified credit; bank fraud.
Convergence Wireless, Inc. GSA Approved Lighting 2019

Business Plan, Capital Sourcing
Security Valuation, U.S Govn't Program

Creative Presentations, Inc. Greeting Cards 1996 Expert witness/Creative Presentations. Superior Court (Van Nuys, CA); Case # SV 96-18973. Settled in favor of Creative.
Crown Coach International Bus, Fire Coach Assembly 1983-1988 LBO refinancing; business expansion; foreign licensing; employee incentives; senior marketing management.
Comprehensive Designers, Inc. (Now CDI Corporation) Engineering and Design, Multiple Industries 1978-1982 Business Planning, Corporate Guidance
Crystalix, Inc. Retail - Novelty 2003 Valuation: 15c211
Cuenca Enterprise, Inc. Retail Furniture Store 2000 ESOP Valuation
CYBRA Corporation Technical & System Software: radio-frequency - employee identification 2015 Incentive Shares - employee
Dadson Washer Service, Inc. Coin-operated laundries 1998 Valuation: minority interest gifting.
DAL USA, LLC Real Estate 2007 Plaintiff’s expert, re: escrow improprieties, fraud, injunctive relief; settled in favor of Plaintiff.
Danros, Inc. Furniture Retail Stores 1998-2000-2018 ESOP
Valuation Pension and Profit Sharing
FMV - Monthly Distributions
De Jong (LDJ Holdings LLC) Dairy Farm 2000 GP and LP - FMV
Desert King, Inc. Farming-Asparagus 1984 Operational financing (primarily- crop development).
Diamond Entertainment Corporation Video Production/Distribution 1997 General consulting, investor relations.
Dick & Jack Industries, Inc. Jewelry 1977 Development of 5-year plan and financing.
Direct Satellite Communications, Inc. Communication 1982 Capital procurement.
Distel, Inc. Distributor-Electronics 1984 Equity/debt capital procurement.
DJ Central/ Ordior Media 2013-14 Executive Mgmt.
Domino’s Pizza, Inc.
(Area Franchisee)
Fast Foods 1985 Corporate valuation; shareholder repositioning.
Dutch Government Product Distribution – U.K. 1971-1985 5 Dutch Boards under Intercapita,
re: distribution of products throughout U.K.
EDM International Electronics Data Management 1992 Tax Court—IRS, re: foreign merger.
Edward Konik and William Malin v. Cablecasting 2010 Advertising Law and Time Warner Cable Case No.CV07-0763-SVW (RZx) Cablecasting 2010 Advertising Law and Consumer Legal Act Remedies Act - misleading misrepresentation. Plaintiff's expert witness.
Elephant Talk Telecommunications 2008-9 Board Member, Merger/Acquisitions, Reverse Stock Split
Elma Ruden v. Healthy Habits, et al
LASC Case No. BC458996
Multi-level Marketing 2014 Breach of Written Contract, Covenant of Good Faith; Faith and Fair Dealing; Fraud – Concealment, False Promise, Intentional Representation, Negligent, Misrepresentation; Conversion & Unjust Enrichment. Expert for Plantiff.
EMI/ Polydor Records
(subsequently merged in 2012 into Universal Music Publishing Group, one of the industry’s leading global music publishing operations)
Records 1972 Corporate advisory - Merger
EMS Development Corporation
(Ultra Electronics Plc)
Government Contracting-
U.S. Navy
1998 Exit Plan- Chapter 11, post-creditor funding.
Entrepreneur, Inc. Magazine Publisher 1990 Refinancing.
Eric L. Foumberg & Co., CPAs Accounting/Tax 1998-2003 Various client evaluations - Estate Planning
Erie Indemnity Company (LAN & Morris, et al. v. Ludrof/Erie, et al.) Life Insurance 2006-7 Estimate by Dissenter (PWH Trust) of Fair Market Value of shares under an independent valuation proceeding – Erie Indemnity Company, a life insurance company where the minority shareholders are being offered an opportunity to be brought out. Dissenter's Expert, re: fairness opinion. Western District of Pennsylvania, U.S. District Court (Civil Action No. 1:06-cv-00114-SJM); related class-action case settled in favor of Dissenter Group
Esserman Steel Co., Inc. Steel Distributor 1999 Valuation - ESOP
Express Furniture Rental Furniture Rental 1993 Venture capital restructure to buy out equity partner.
Excel Mineral & International Cos. Cat Litter 1999 Expert witness/Excel. I.R.S. audit; sales/purchase price allocation; executive compensation; non-compete. Excel Minerals & International Cos. V. Commissioner of Internal Revenue, U.S. Tax Court, 1999. Settled in favor of Excel.
EZ Buy, EZ Sell Recycler, Inc. Publishing-Consumer 1982 Acquisition search.
Ezytronic Sdn. Bhd., a Malaysian corporation Escription Feasibility 2017 Market Study.
Fairview Mobile Estates Mobile Home Parks 1993 Capital sourcing—new investment opportunity.
Fame Furniture
(A.B. Malone, Inc.)
Manufacturer-Furniture 1979 Classified credit; bank; on-line management; business sale.
Ferrell Reed, Ltd. Manufacturer - Men's Shirts and Ties 2000 Working Capital refinancing - turnaround
Fields, Fehn & Sherman Attorney 2003 Expert Witness: potential damages, N.A.S.D. arbitration hearing involving Beacon Trading, LLC
First Pacific Bancorp, Inc. Banking 1984 On-line management; operational review; FDIC problem bank; capital procurement.
Food Export, Inc. Food Export 2000 S-ESOP Valuation
Four Winds Enterprises, Inc. Household Goods-
1985-1987 On-line management; chief executive officer, vice chairman; merger/acquisition search.
Franklin Truck Parts, Inc. Retail, Truck Parts 1992/2000 Estate Planning.
Freedom Tire, Inc. Retail, Tire Sales 1992 Litigation support; marital dissolution.
Freeman & Freeman Legal Counsel 2007 Opinion: causes of action against financial intermediary for fraud, real estate development
Fremont Family Fun Center Amusement Park 1993 Capital sourcing; support documentation; comparative valuation.
Friedman, Minsk, Cole & Fastovsky, CPAs Accounting/Tax 1997-2002 Various client evaluations - Estate Planning
Fructas AB (Pommac) Beverages 1985 Market entry-selective products: North America.
Fuchs, Cuthrell & Co., Inc. Corporate Executive Outplacement 1991 Corporate Management Advisory
F.W. Myers & Co., Inc.
(The Myers Group, Inc.)
Customhouse Brokerage & Freight Forwarding 1990-1991 Capital restructuring and equity capital procurement, strategic partnering; online management.
Game Play Network, Inc. Internet Gambling 2013 FMV Opinion
GC International, Inc. Machining-Computer Products 1981 Classified credit; bank; refinancing; turnaround analysis; public offering.
GCR Services, Inc. Real Estate Litigation         2017


Givner & Kaye Time Share 1984-2018 Various Estate Planning Valuations
Glen Ivy Financial Group Time Share 1983 Corporate valuation; bank financing.
Global E-Point, Inc. Aerospace:  Security System    2007 Executive Management Assistance: Turnaround
Global Medical Products Holdings, Inc. Medical Products 2001-2003 Reverse Merger, Equity financing, Acquisitions
Glow Holdings, Inc Computer Software 2016 FMV opinion – marketing agreement
Glydon’s, Inc. Lingerie, Nightwear 1984 Classified credit; bank; on-line management; informal liquidation plan.
Goodway Printing, Inc. Printing 1971 On-line management plus capital sourcing and acquisition; SVP and capital sourcing; also included its affiliate: Goodway Copy Centers
Group Health Services, Inc. HMO 1983 On-line management (Chief Executive Officer); liquidation plan; California Dept. of Corporations.
Gro-Plant Industries Horticulture – Roses 1972-3 Turnaround
Grove Valve & Regulator Co. Energy-Oil Gas 1976 Divestiture financing and acquisition.
Guangzhou Wudi Genius, Ltd. Educational Products Red Stamp Permit, China 2018 Business Plan and FMV Stock Valuation
Guitar Centers, Inc. Retail 1991 Executive and
advisory plus
Gutman Imperial Partnership, L.P. FLP 2004 Estate Gifting - Tax Planning
The Gutnick Foundation Chabad Charitable Foundation 1999 Valuation, real estate gifting.
Hali-Spechts, Inc., of Los Angeles Retail Lighting Stores, multiple stores, USA 1992 Business Plan Design and Implementation
Hansen, Robert Lithography Printing and Book Publishing 2007 Defendant’s expert witness,
Case Number: 06SL05766 Against Laguna Wilderness Press. Case settled in favor of Defendant, Robert Hansen, who won back copyrights
Hartwell Breweries, AB
Brewery 1985 Market entry-selective products: North America.
Heil Construction, Inc Construction - Paneling 2007 Defendant’s expert witness, Case #GCO03472, Case settled to satisfaction of Defendant , Sheng-Teh Hsieh
Heil Construction et al v. Bond, Aust, & Green Capital Corporation et al Construction 2007 Defendant's expert witness in regard to complaint for: material misrepresentation in securities transaction; alter ego liability, fraud and deceit; money had and received; money lent; unfair business practices; Case #GC036472 - Superior Court of California - Los Angeles, Northeast District
Heritage Leasing Corp. Equipment Leasing 1985 Sales of various portfolio assets.
Hi-G, Incorporated    (Subsequently Tridex) Manufacturer-Relays/
Electronic Components
1980-1981 Acquisition search program. Industrial revenue bond.
Hollywood Reporter (The) Publishing-Entertainment 1983 On-line management; pre-sale reorganization.
Holman & Associates, Inc. Meat Broker 2000 Estate Planning Valuation.
Howard Paper Mills, Inc. Manufacturer-Specialty Paper 1981 Estate planning; acquisition program.
Hydrogiene Corporation Personal Care Products 2000 Capital Sourcing, adversarial take-back proxy.
Hydro-Mill Company Aerospace Precision Engineering  1993-1996 Financial restructure; banking relationship; CEO/Co-Conservator.
IBEX Computer Corporation Computer Products 1987 Valuation and continued venture capital investment.
IceLounge Media, Inc. Social Media Provider 2012 Securities valuation – Private Placement
ICON Review Computer Mail Order 1988 Venture capital investment, evaluation/assistance, and mail order.
iFinix Corporation Information Technology 2009 15c-211 Opinion
I.O.M. Investments, LP
(Monitor Dynamics, Inc.)
 Security Systems Mfg. 1997 Expert witness/I.O.M., IRS related problem; preference rate determinations on certain Trust securities. Estimated Fair Market Value, dividend rate on Preferred Units. IRS dismissed the case.
INA Administrators Insurance Agency 1983 Divorce valuation (Court).
Incognito, Inc. Retail and wholesale dress assembly 1978-1979 Classified credit; bank refinancing.
India Globalization Capital, Inc. Cannabinoid based biopharmaceutical Cannabis therapies 2015 Market Research Report, Cannibis Industry
Industrial Clean Air, Inc. Air Pollution Control 1976 Classified credit; bank; organizational review; equity financing and foreign licensing.
Ingram Paper Company
(International Paper Co.)
Wholesale Paper Distribution 1992 Capital refinancing program; pre-sale reorganization: advisor in the sale to International Paper Co.
Insight Development Corporation     Electronic Imaging-PC Graphics  1999 Expert Witness, Plaintiff - Case: U.S.D.C. No. C983349CW v. Hewlett-Packard
Integrated Microwave Corporation Electronic Circuitry 1985 Corporate Plan (turnaround format) including debt restructure; affiliated tax partnership.
Interactive Medical Technologies Ltd. (KAIRE International) Multi-level marketing -- vitamin supplements 1997 Capital, merger/acquisition plus investor relations.
International Consolidation Services, Inc. Trucking 1983 Data processing review; systems design.
International Packaging and Logistics Group, Inc. Imports and distributes glass containers in N. America 2016 Divestiture of a major shareholder interest based on an asset exchange.
International Union of Operating Engineers-- Local 12 Labor 1981 Computer operations evaluation.
InteSec Group Fla LLC (Lithium Laboratories LLC) Automotive 2014 Stock Valuation
Irvco Resources Ltd. (Canada) Oil & Gas 1976 Initial public offering.
iVoice Telephonic Connecting: Computers 2002-2003 General Management Consulting
Ivybank Care Home, Ltd. Senior Care Living 1990/2005 Assistance in management/Equity ownership
Jerry Lewis Cinemas Theaters 1971

Corporate Advisory - partnership formation with Network Cinema Corporation.

JT Racing, Inc. Off-Road Apparel Products 1986/1994 On-line management under a total debt restructuring.
JLS Concrete Pumping, Inc.  Concrete Pumping - Construction 1998-2003 Corporate valuation, S-Corp/ESOP.
JMAR Technologies, Inc.      Water Pollution 2008 Joint Venture Opportunity - China
JACO Electronics, Inc Distribution-Electronics 1982 Operational review; classified credit; bank; capital asset restructuring; merger program.
Jaguar Cars, Inc. Automotive-Retail 1991-1992 Dealership restructuring.
Japanese Automotive Center, Inc. Parts importer and service repair facility 1995 Corporate valuation -- ownership transfer.
Jaybee Manufacturing Corporation (Amerock) Manufacturer -- Hardware
1976-1987 Classified credit w/responsibility; capital procurement to reposition shareholder interest; affiliated business refinancing.
Jeffer, Mangels, Butler & Marmaro LLP Attorneys 1990-2002 Various client support services - tax
Jeffrey, Corrigan vs.
Smouse, Pistole
Accounting Services-
1998 Determination of Damages: Case GC012272
Jon Douglas Company
(now Jon Douglas/Coldwell Banker)
Real Estate 1993 Capital procurement -- senior notes, senior subordinated notes plus equity.
JWS Corporation Law Corporation 2000-2003 ESOP
Kahn Investment Partnership Real Estate 2000 GP's FMV
Keel Manufacturing Record Pressing 1971 Capital sourcing and then eventual sale Coupon Discounting 2010 FMV Opinion
Kibun Products International Fish Processor 1986 Computer feasibility study, implementation; vendor selection.
King Chapman Broussard & Gallagher, Inc. Executive Out Placement Services 1991 Corporate valuation/management buy-out.
Kirsch, Stein, Kohn Accounting Services --CPA 1983 Data processing operations.
L & B Pipe and Supply Company, Inc. Wholesale Plumbing Supplies 1992 Expert witness, Tax Court, reasonableness of executive owner compensation. Defendant’s Expert Witness, U.S. Tax Court, Executive compensation; LA Superior Court, Case # 10329-91TC.Settled in favor of L & B/defendant.
L & L Cabinet Hardware Manufacturing Co. Cabinetry/Hardware Distributor 1991/1994 Refinancing; working capital.
Laguna Wilderness Press v. Robert Hansen (Case No.: 06SL05766) Media Publishing 2007 Defendant Witness; Settled with Defendants gaining copyrights.
Laise Adzer Regional Retail clothing chain 1991 Corporate development and reorganization.
Landsman, Frank and Bloch Accounting/Tax 1985-2000 Client valuation services - tax
Lazar Industries, Inc. Manufacturer -- molded products 1994 Corporate valuation; bank refinancing.
Learning Achievement Corporation Educational Centers 1977 Corporate valuation; dissident shareholder group - Court.
Legends in Concert, Inc.
(On-Stage Entertainment)
Off-Broadway theatrical entertainment 1995 Private placement of securities; pre-public offering.
Leland H. West, Lee West Enterprises, Inc.   Automotive  1999 Litigation,  v. Ford Motor Company (dba Jaquar Cars, Inc.) witness, plaintiff: Case # 784983, Superior Court, County of Orange, CA. Settled in favor of plaintiff/West.
Lester Enterprises, L.P. Automotive Parts 2016-18 Estate Planning
Levy Industries Limited (Canada) Automotive Parts 1973 Working capital refinancing.
Lift Gate Company, Inc. Manufacturer- Truck Liftgates 1999 Valuation of License Agreement Buyout- Trademarks.
Liker v. D. Arnall, Ameriquest Mortgage Company and RoDaDrilling, L.P. 
Case No. BC419835
Sub prime Mortgage Lending 2010 Breach of Implied Covenant of Good Faith and Fair Dealing; Quantum Meruit; and Breach of written contract;
Plaintiff's rebuttal expert witness -
Court of Appeals.
LKN Partnership Real Estate 1992 Partnership valuation.
Louisiana Gear and Manufacturing, Inc. OEM Manufacturer-Gears 1991 On-line management; capital procurement -- City/State EDC program.
Lumber City Corporation Retail -- Lumber and Hardware Supply Stores 1994 Expert opinion -- reasonable compensation, U.S. Tax Court.
Lyons/Newhall, Inc. Real Estate and Retail 1987 Cross-merger of affiliated business investment basis.
MI Software Microsoft Software Systems Provider 1999 Valuation various customer equity interests; capital search.
Magic Plastics, Inc. Manufacturer -- molded products 1995 & 2003 Corporate valuation -- ownership transfer.
Migranade, Inc. Medical 2016 FMV opinion
Mahler Enterprises, L.P. Mixed personal assets 2000 FMV - LP's interest
Manny Flekman & Company Business Management Firm 1991 Firm office operations, planning and development, including marketing considerations.
Mark Hughes Family Trust, dated September 3, 1987 as amended Deceased majority Shareholder - Hebalife 2011 Litigation Advisor, Plaintiff/Beneficiary
Mark Hughes Family Trust,
Case Number BP063500, Superior Court - Los Angeles.
Multi-level Marketing 2011 Judge ordered the removal of the 3 trustees overseeing the $330 million trust of Herbalife International Founder for the benefit of the son. Expert for Estate.
Marksmen Energy Inc. Oil and Gas – Energy 2013 Corporate Review
Maxon Industries, Inc. Trucking 1990/1998 2000/2004/2007 Chapter 7 - bankruptcy valuation; valuation tax conversion from "C" to "S" status; reorganization resale to management plus valuation for certain shareholders under an "FLP"; Valuation/Trademark. Update. LA Superior Court, Dft. expert witness, Case # 90-05670. Settled in favor of Maxon and its shareholders. 2004: Estate Planning.
McCord Enterprises, LLC Real Estate 2001, 2003 Estate planning valuation
McDermott, Will & Emory LLP Attorneys 1999-2001 Various client support services - tax/litigation
McDuck Distribution Services Company, Inc. Magazine and Newspaper 1994 Memorandum for potential acquisition.
Mecon Community Co., LTD Patented Software 2016 FMV Opinion
Metropolitan Circuits, Inc. Computer Products 1990 Bankruptcy valuation.
Mexmil Company, The
(TMC Aerospace, Inc)
Aerospace Vendor 2004/5/7/10 Various IRS' Opinions; mergers and acquisitions.
M.G. Westmore, Ltd. Cosmetics 1999 Valuation: S to ESOP
Michaels Acceptance Corp. Retail; Furniture 2000 ESOP
Microwave General Systems, Inc. Communications Equipment 1982 Start-up; on-line management (President); strategic planning; SBIC capital transaction.
Migranade Inc FDA Approved Medical Products 2016 FMV Opinion
Millicent Naito, et al. v. Samuel T. Naito, et al. Diversified Holding Company: real estate, retail, wholesale 1999 Case No. 9805-03781 (OR) - Expert witness, plaintiff: dividend paying capacity, minority interest violation. Settled in favor of plaintiff.
Millennium Plastics Plastics Mfgr. 2001 General Consulting
Mission Furniture LLC Retail; Furniture 2000 Corporate Valuation
Mission Viejo Medical Company Medical 1991 Partnership valuation.
Mix 1 Life, Inc Beverages 2014 Valuation and Goodwill Opinions
M Line Holdings, Inc Aerospace 2013-15 Turnaround – Exec. Management
Moba Inc. Retail/Real Estate 1990 Merger; affiliated business.
Modern Healthcare, Inc. Retail, drugstores 2000 S to ESOP Valuations
MM Fab, Inc. Importer/distributor - Fabrics 2002-2003 Defendant expert witness, Cases BC257795 and BC224171, State of California, Los Angeles, Breach of Fiduciary Duty and Removal of Director. Settled in favor of defendant.
Mulford & Tignino Accounting 1987 Employee relations, office structuring.
NTI Networks Sdn. Bhd. (Malaysia) Multi-level Marketing 1997-1998 Introductory advisor, sale of senior minority equity investment.
Nanjing Potomac Beauty & Health Care Co., Ltd. (China) Direct sales- wholesale and retail 1997-1998 Merger/acquisition- NASDAQ listing.
Natural Balance Pet Food, Inc. Pet Foods Processor 2004 Fairness and Estate Planning Operations.
New San Francisco Laundry Commercial Linen Supplies 1988 Operational evaluation; classified credit (bank); general management assistance; corporate financial restructuring.
New Wave Entertainment, Inc. Post-production services 2000 Key Employee Incentive
Newel Resources Trading Pte. (Singapore) Multi-level marketing, investment company 1997-1998 Cross merger, BVI- NASDAQ listed company.
NexGen E2 Ltd. Alternative Energy through Upgrading oil using ultrasonic waves 2007 Business Plan validation and estimate of fair market valuation of technology employed
Next Watch, Inc. Importer 1999 Valuation, Inventory sale.
NIFCO Synergy Ltd. (Canada) Computer Software, NAFTA Certified 1997-1998 Tax bond conversion, equity placement; NASDAQ listing.
Nion Laboratories Pharmaceutical 1992 Capital procurement.
Nissani Menswear, Inc. Retail Apparel 1998 Valuation, Goodwill.
Norman Wright Mechanical Equipment Corp. Air Conditioning Wholesale Supplier 1998 Expert witness, IRS related matter; excess executive compensation.
Oh Boy! Corporation Food Processor 1999 New capital plus existing capital and creditor restructuring; tax recovery
Optical Systems Corp. Pay TV (Channel 100) 1972 Debt and equity financing; start-up.
Optimum Fund (In Provisional Liquidation) Investment Company- B.W.I. 1999 Appointed expert to determine value of liquidating asset(s) by PriceWaterhouse Coopers.
Orange County Dialysis West, Inc. Medical Services 1987 Present value analysis of projected royalty fee income including affiliated business.
Oraflame International AB
Home party - cosmetics 1971 In-development, equity financing.
Pacific Agricultural Services, Inc. Farming -- Pistachios, Jojobas 1984 Design and implementation of interim financing plan.
Pacific Architects and Engineers, Inc. (acquired by Lockheed Martin in 2016 for $1.2 billion). Professional & Facilities Services: Multi-National 1977-1987 Bank asset disposition; corporate planning; bank refinancing; annual ESOP valuation.
PacificNet, Inc. Gaming 2008 Goodwill Impairment Opinion
Panelshake, Inc. Building Roofing and Siding 2018 Marketing, Permits and Capital
Patterson Parchment Co., Inc. Manufacturer -- Paper Specialties 1974 Corporate refinancing.
Paul, Hastings, Janofsky & Walker LLP Attorneys 2001-2002 Various client support services - tax/litigation
Photo-Lith Corporation Apparel Industry 1974-76 Design and implementation of Marketing Plan for the electro-static transfer of graphic designs on t-shirts and retail-wholesale thereof.
Pinchasi Family Trusts Real Estate plus 5 Car Wash Locations 2005-14 Estate Planning Valuations
Pioneer Industry, AB (Sweden) Consumer-Plastics 1985 Market entry-various products: North America.
Pioneer Systems, Inc. Textile Products 1975 Various management consulting projects, termed financing program.
Plant Industries, Inc. Manufacturer - Steel Drums, Plastic Pails, Glass Containers 1974 Bank refinancing; on-line management.
Pluswood, Inc. Plywood Manufacturer/Distributor 1980 Stock redemption - IRS; deceased shareholder (parent company).
Potomac Chemicals Pte.Ltd. Holding company- Singapore; co-licensing: Thailand, Philippines and Taiwan 1997-1998 Capital realization plan- AMEX listing; on-line management.
Potneck Holdings, Inc. Cannabis/ CB 2017-18 Brand Mgr.
Power Dynamics Corp. Power Supplies 1978 SBA financing.
Power Tool & Supply Company Wholesaler of building materials 1994-1995 Claim Loss Analysis - Condemnation Dept. of Transportation, State of California. Defendant expert Company witness, Superior Court (Santa Ana, CA); Case #SA-739293.
Premium Forest Products, Ltd. Manufacturer-Wooden Doors/Windows 1973 Corporate restructure; corporate sale.
Premier Staffing, Inc. Staffing 2007 Operational Review; Business Plan
Price Waterhouse Accounting 1986 Business management procedures; employee evaluation.
Procell Biotech Asia Corp. Stem cell research and commercialization 2012 Private Placement; various licensing agreements
ProElite, Inc. Develops, organizes, promotes mixed martial arts matches 2008 Gifting Valuation
Prospect Enterprises, Inc. (American Fish) Holding Company Various Businesses 1987 Equity ownership repositioning.
Pyramidion Technology Cannabis/ CBD 2018 Exec. Mgmt.
Q S A Computers Airline Reservation Systems 1985 On-line management; capital procurement; equity and debt.
Qualpeco Services, Inc.
B & P Motor Express
Short and Long-haul freight transportation 1987 Corporate review, executive management assistance.
R & S Medical Enterprises, Inc. Distributor - Medical Products 1981 Computer operational review; corporate valuation; partnership dissolution.
Rafu Shimpo (LA News) Specialty Newspaper 1986 Computer feasibility study; implementation; vendor selection.
Ramco Industries, Inc. Foam Manufacturer 1988 Senior operational review and implementation; asset sale (Korea).
RGF Land Sdn Bhd. - Genting Highland Hill Project 2016 US$300M gaming, residential development project.
Richard A. Vos, Claimant against Lehman Brothers, Inc. et al. Stock Portfolio Management - Customer Account 2006 Expert Witness, Claimant; NASD Dispute Resolution Case No. 05-02639. Settled in favor of Plaintiff.
Richard Bobertz v. Griffin
Capital - Nissan Puente Hills (car dealership)
Transportation 2014 Defendant Witness - Case settled on Defendant's terms.
Richard Wolffers, Inc. Philately-Stamps 1980 On-management; capital restructuring.
RMI, Inc. Construction/General Repair -- RES Ship 1985 On-management; credit restructuring; merger assistance.
R. Neil Malik and the Malik Family Living Trust Dated July 8, 2006, Claimants v. Kayne Anderson Capital Advisors, L.P. and Kayne Anderson Private Advisors, Respondents, pending before JAMS, Inc., Ref. No. 1220049407. Investment Management 2016 Supplemental and non-testifying expert/advisor for Respondents re: valuation of various shareholder class interests.
Rocket Industries, Inc. Exercise Equipment, Automotive Parts Importer, Manufacturer and Distributor 1993 Expert witness-Creditor/Rocket, Chapter 11 proceedings. Rocket Industries v. First Interstate Bank, U.S. Bankruptcy Court - Los Angeles 1993.Settled in favor of Rocket.
Rocky  Mountain Properties, LLC. Wyndam Hotel - Colorado. Hotel 2014 Acquisition
Ronan Engineering Company, Inc. Nuclear Engineering 1981 Acquisition study; divorce settlement.
Ropack Industries, Inc. Manufacturer - Plastic Containers 1974 Credit restructuring under parent company-Plant Industries.
Rotating Precision Mechanisms, Inc Military: antenna, optical, and sensor positioning systems and components 2010 Review of Compensation Policies and Procedures plus Amounts Paid.
Roy E, Hanson, Jr. Manufacturing Manufacturer - Fabricated Metals 1987 Expert witness litigation; management counseling.
RSR Corporation (Bestolife Corporation) Metal Processor 2000-5 Plaintiff's expert witness (lender liability against The Chase Manhattan Bank et al). New York Supreme Court – Appellate Div., Index # 602302/00 & #118350/00. Settled in favor of Plaintiff.
Salem Press, Inc. Catalog Subscriptions, Literary Works 1986/1995 Valuation; estate settlement.
San Bernardino County Safety Employees' Association Pension Fund 2002 Specific investment analysis
San Francis Imports, Inc. Mfr./Distr. 2007 Buy-back valuation, LLC Real Estate. Limited partner buyout.
SBI Communications Gambling - Bingo 2003 Sale, Asset refinance
Scub Duba® Corporation Aquatic Maintenance 2015 FMV Opinion
Search Initiatives LLC - eLocal Listings Provider of SEO/ SEM solutions on a local basis 2011-2012 Executive Management; various capital raises.
Secure Search Social Media Provider 2012 Securities valuation.
Security World Publishing Co., Inc. Publishing 1978 Acquisition analysis and sale.
Selzee, Inc. Communication Services 1982 Corporation reorganization; acquisition valuation.
Serigraphics Advertising Displays 1983 Data processing review; acquisition assistance.
Services Rating Organization, Inc. Database Research - Accounting, Professional, Legal 1985 Acquisition search program.
Sequoia Broadband Interactive Multi-media systems 2004 Bus. Plan, Invest. Pres.
SFS Industries, Inc. (Burke Industries) Manufacturer - Aerodynamic seals, commercial /military 1990-1996 Corporate restructuring, Chapter 11 cash/collateral valuation; Expert witness - Plaintiff.
Shaklee Corporation Multi-level Marketing 1972-1975 Various senior management projects, including business planning.
Shandong Yibao Biologics Co., Ltd. A bio-science company 2016 Assistance and fulfillment of its U.S. Objectives.
Shenyang Holiday Building Co. Ltd. Hotel Ownership and Management (Shenyang, China) 2005-6 Financial Operational Management Assistance; Capital Procurement
Shenyang Water Group LLC Municipal Water Company 2006 - Present Exclusive right to acquire 8 water treatment facilities
Shernoff Management Co. Law Firm Management 2003 Reverse Merger: ESOP opinion
Sho Iino Accountants (Now Deloitte & Touche) Accounting Services, CPA 1983 Strategic partnering analysis and documentation, Far Eastern operational marketing.
Siamons International, Inc. Mold and Mildew Control Products 2016 2016 Minority interest,
FMV opinion
Simon vs. Hoyle Insurance Services 2004 Judicial Arbitration, Mediation (San Diego), Case # 124000115722, expert advisor - plaintiff.
Singer Lewak Greenbaum & Goldstein LLP, CPAs Accounting/Tax 2001 Preferred stock valuation - tax
Skill-Set Corporation Typography, Graphic Arts 1982 On-line management (Chairman); capital procurement; production scheduling.
SMARTSource Services Group Employment Services 2015 IRS valuation opinion.
Smart-Tek Security Technology
Commercial Buildings
2010 Management/Subsidiary Buy-out Fairness Opinion
Southwest Products Co. Precision Ballbearing Manufacturing 1987 Capital refinancing, corporate organizational restructure.
Soyo Group, Inc. Distributor: consumer electronics, computer peripherals, communications equipment - North and Latin America 2007 Executive Management Assistance; new capital; investor's relations
Sparrow Corporation (The) Music Publishing 1988 Overall corporate review plus on-line management participation.
Sperber Enterprises, L.P. FLP 2001-4 Estate Planning Tax Op.
Specific Plating Co., Inc. Plating 1999 Corporate valuation - "C" to "Sub S" tax entity.
Sreco Transportation Equipment 1984-1988 On-line management; new products introduction; facilities analysis; merger/acquisition assistance.
Stabond Corporation Manufacturer - Adhesive Products 1988/1992 Corporate valuation - State tax return.
Stanwick International Ship repair – dry docks 19971-3 Management advisory plus capital sourcing
Steel Enterprises, Inc. Digital Electronics 2001 Insolvency opinion
Stelbar Bycycles Bicycle Assembly – China 1971 Foreign licensing/ sale
Sterling Transit Company, Inc. Trucking 1984 Data processing review.
Stor - All, Inc. Manufacturer - Office Products 1981 On-line management; capital refinancing; business consolidation.
"Strolee" of California Baby Care Products 1985 Capital/corporate strategy analysis; creditor restructuring plan.
Sunnylife Global, Inc. Medical (Hospitals and Assisted Care Living), Vitamins/Food Supplements - China 2005-6 Stock valuation opinions, Capital search, Investor Relations and Executive Management.
Sunset Media, Inc. Entertainment 2003 15c-211 Valuation
Swat Fame, Inc. Manufacturer -- children and junior misses clothing 1995 Middle and senior management compensation analysis.
Synergy 2001 Inc. Insurance Serv. 2004 Estate Planning Tax Op.
Syngas International Corp. (Energy Quest, Inc.) Low-cost alternate energy 2007 Corporate and Intangible Asset Valuation
360 Systems Communication equipment systems - design and manufacture 1996 Corporate valuation "C" to "S" corporate tax status.
T.B. Butler Publishing Company, Inc. Newspaper Publishing 1991-1992 IRS Tax Court opinion.
Tanner Management, Inc. Real Estate 2000 ESOP
Tax & Financial Group Investment Advisory 2000-2002 Various client corporate valuations - tax
Technical Asset Management Ltd. Computer Disposal 2000 "Insolvency Analysis" under British Court System
Telenetics Corporation      Proprietary wireless data-communications products  1999  Refinancing plus new capital.
Tenenblatt Corporation (The) Manufacturing -- Knitting Cloth; Outerwear 1994 Expert opinion -- reasonable compensation, California Franchise Tax Board.
The Mexmil Company Aerospace Vendor 2004/5 Sub-S to C Tax Opinion, Mgmt. /Finance Charge plus Going Concern Tax Opinions plus Bus. Plan
The Right Man Employee Placement Agency 2000 Key Employee Incentive
The Tavlin Family Trust Real Estate and Investments 2016 Estate Planning
The Tavlin Family Trust Real Estate 2016 Trust Property Valuation
Thought Factory Creative Paper Products - Retail 1983 Creditor restructuring; operational analysis refinancing.
Tiangong International Company Limited Steel Manufacturing 2018 US Financial Advisor
Toga Limited Malaysia Cryptocurrency 2018 Valuation and Reverse Merger
Tokai Credit Corporation Automotive - Retail Car Dealership 1992 Various solvency/insolvency opinions.
Tom Trading, Inc. (Bongo Jeans) Clothing Licensee -- Central and South America 1997 Court appointed expert-litigation. Superior Court (Santa CA), Case #96-6993JSL.
Topanga Facilities, LLC Skilled Nursing and Adult 2007 Settlement Agreement, Residential Facilities Operator, Opinion – Case # BC299126
Traspecialen Mobel AB (Sweden) Manufacturer - Furniture 1985 Market entry - selective products; North America.
Triangle Brass Manufacturer - Hardware 1985 Acquisition analysis.
TRON Group Limited Telecommunications 2016 Industry analysis followed by a corporate valuation.
Uber Warning Models, Inc. Modeling 2007 Operational Review; Business Plan
Uber Vintage Clothing, Inc. Clothing 2007 Operational Review; Business Plan
Ultra Violet Devises, Inc. Mfgr. - Water Purification Equip. 2002 Corporate  valuation - Gifting
U.S. Capital Global Capital Services 2018/9 Marketing
U.S. Computer Systems, Inc. Cablecasting 1987 Expert witness - dissident shareholder/Teasley (Superior Court - Sacramento, No. SC 87-33079, Teasley v. Computer Systems, Inc. - Settled in favor of Teasley
US Sound and Vibrance Institute. Transpostation - Patented Technologies 2015 Business Plan and Capital Procurement
Unlimited Adjusting Group, Inc. Insurance - Adjusting 2003 Basis: licensing and management fees
Valcom, Inc.
Entertainment 2002 Various executive management requirements
ValidSoft, Inc. Telecommunications –
Credit Card Fraud Prevention
2009 Advisor – legislation, US Congress
Varius Solutions, Inc. Blockchain - VEE Tokens 2018/9 Corporate  Valuation;
Business Advisory
Validyne Engineering Corporation Electronic Components 1979 Key employee compensation; corporate planning; bank refinancing; dissident shareholder's evaluation.
VCB Security, Inc. Security Systems Commercial/Residential 1984 On-line management services.
VentureNet, Inc. Investment Capital 2001 Equity Investment(s)
Vernon Family Trust Personal Assets 2009 Estate Tax Settlement Issues
Vista Del Mar Non-profit Childcare 1985 Computer feasibility study; information systems review.
Virco Mfg. Corporation Manufacturer - Educational Furniture 1995 Sale of Mexican facility.
Vitacom, Inc. Medical - Instrumentation 1987 Venture capital procurement - valuation basis.
Vitafort International Corporation Branded Fat-free/ Low-fat Foods Distribution 1997 Credit facility, litigation support and investor relations.
von Schneidau/Robert, Petitioner v. von Schneidau/Jennifer, Respondent Expert Witness, Family Law - Superior Court of Ventura County, State of California 2016 Expert for Petitioner, re: reasonable compensation, Case No: D357421.
VW Win Century, Inc Diversified Investments 2016 Reverse Merger
WNC Insurance Insurance Agency 1998 Valuation, affiliated cos. merger.
Warnick & Duitch Accounting Services - CPA 1986 Operational review in association w/AFCPA program.
Warning Magazine Publishing 2007 Operational Review; Business Plan
WarningTV InternetTV 2007 Operational Review; Business Plan
Waterville Paper Paper Manufacturer/Distributor 1981 Change business status to Sub-Chapter S under affiliated ownership plan.
WC Spirits, LLC Alcoholic Beverages 2014 FMV Opinion
WC Spirits, LLC (aka: Karma Tequila) Beverages 2014 PPM Review
Weil, Higashi, Hallal & Ettinger Accounting Services - CPA 1980 Business development manual and procedures.
Wellness Matrix Group, Inc Cryptocurrency 2018 Valuation and Reverse Merger
Wells Fargo Equipment Finance, Inc., Plaintiff v. Brian J. Westcott, Uecker & Associates, Inc. - Defendants Banking Services: computer parts manufacturing - Mexico 2006 Expert witness: Defendant (Westcott), re: Breach of Written Guaranty; Conversion; Negligence; Breach of Fiduciary Duty; Case No. CIV 445902; Superior Court of California, County of San Mateo. Settled in favor of defendant.
Westwood Ho Markets Retail Food 1993-1994 Creditor restructuring; Expert: Chapter 11 union contract -- concession relief. LA (CA) Superior Court, Case # LA93042048.
Westwood Lighting Company Retail Stores Los Angeles 1984 Corporate Sale
Whatcott, Powell vs. Post, Cedar Mountain Real Estate 2007 Plaintiff’s expert witness, Suit for damages from escrow improprieties, fraud and injunctive relief, Case # 05-4448, 13th Judicial Circuit Court - Hillsborough, Florida
Wilshire Industries, Inc. Manufacturer - Consumer Products 1980 On-line management; capital refinancing; operational consolidation.
Wilson Freight, Co Long-haul freight transportation 1982 Creditor and corporate review, management assistance.
Wisconsin's Best, LLC

Food Processor  - Ret'l. Distribution

2019 Refinancing
Wycoff v. I.R.S. Household & Industrial-Use Products 2010 Executive Compensation - allocation between affiliated business. Electronic 2001 Insider shareholder valuation.
ZEN Research, N.V.   CD and DVD-ROM optical drive components 1999 Corporate valuation, gifting-shareholder interest to independent third party.
Zen Bakery, Inc. Retail/Wholesale Bakery 2000-2003 ESOP Valuation
Zetera Corporation, Plaintiff, v. Nolan Securities Corporation, Defendant Financial Services 2006 Expert Witness, Defendant - Cross Complaint; Case No. 05CC05270, Superior Court of the State of California for the County of Orange, Central Judicial District; Case settled in favor of defendant.
Zhejiang Tiansong Medical Instrument Co Ltd. Medical Instruments 2018 North American Financial Advisor
ZIV International, Inc. Television Production and Distribution 1982 Business Plan and Recapitalization.
Zucotto Systems Inc. Wireless, semi-conductor and software co. 2000 Employee Incentive.
ZWICK Energy Research Organization, Inc. Defense Electronics 1988 Corporate financial restructure, including an IRS claim and government contract litigation.