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fell into, but at the same time he vastly diminished the weight
to be given to his conclusions. The expert witness helps the
trier of fact primarily by explaining so that the trier of fact
follows and understands.14 The expert who issues pronouncements
without detailing the supporting analysis does not properly
satisfy this obligation and so is generally not a persuasive
expert witness.15 Hulberg’s report, too, evinced failure to
review before issuing. For example, Hulberg’s report included
more than one final value for the Lafayette Property and the
Parker Property. Hulberg’s report showed final values for the
14 Fed. R. Evid. 702, provides as follows:
Rule 702. Testimony by Experts
If scientific, technical, or other specialized
knowledge will assist the trier of fact to understand the
evidence or to determine a fact in issue, a witness
qualified as an expert by knowledge, skill, experience,
training, or education, may testify thereto in the form of
an opinion or otherwise. [Emphasis added.]
15 See 15 Mertens, Law of Federal Income Taxation, sec. 59.08,
at 22 (1999).
A common fallacy in offering opinion evidence is to
assume that the opinion is more important than the facts.
To have any persuasive force, the opinion should be
expressed by a person qualified in background, experience,
and intelligence, and having familiarity with the property
and the valuation problem involved. It should also refer to
all the underlying facts upon which an intelligent judgment
of valuation should be based. The facts must corroborate
the opinion, or the opinion will be discounted. [Fn. ref.
omitted; emphasis added.]
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