Brewer Quality Homes, Inc. - Page 28

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          in changes of 7 to 10 percent in his conclusions.  Ex. 61-R,                
          pp.6-7, IV-3.  We are struck by the fact that Hakala has so much            
          confidence in the combination of accuracy and precision of his              
          numbers and analysis that, even after the humbling exercise of              
          making the gross corrections he describes, he claims to be able             
          to come to conclusions to six significant figures.  Supra table             
          5.  Respondent urges us to follow in Hakala’s footsteps--to six             
          significant figures.  We respond that, neither Hakala’s nor                 
          respondent’s continued presentation of six-significant-figure               
          conclusions causes us to have any confidence that the precision             
          of those conclusions is an indication that those conclusions are            
          accurate.6  Indeed, Hakala’s efforts to persuade us to walk that            
          road serve only to cause us to doubt his judgment.  When we doubt           
          the judgment of an expert witness on one point, we become                   
          reluctant to accept that expert’s conclusions on other points.7             

               6  A quotation from Shakespeare is perhaps apt:                        
               Glendower:  I can call spirits from the vasty deep.                    
               Hotspur:  Why, so can I, or so can any man;  But will they             
               come when you do call for them?                                        
          Henry IV, Part I, act 3, sc. 1.                                             
               7  For completeness, it should be noted that, when the Court           
          asked Hakala “why it is that you believe it is appropriate to               
          come up with a result to six significant figures”, he responded             
          that--                                                                      
               no one in a real compensation would round to six significant           
               figures, that normally I would round to the nearest thousand           
                                                             (continued...)           





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