- 31 -
expert witness report, his rebuttal report, and his expert
witness testimony did assist us, as trier of fact, in
understanding concepts involved in determining reasonable
compensation, and in understanding matters raised by Hakala. See
Koch Refining Co. v. Jennifer L. Boudreau MV, 85 F.3d 1178, 1182-
1183 (5th Cir. 1996).
(c) Ding
Ding is president of Personnel Systems Associates. She was
awarded the degree of M.B.A. by the University of Southern
California, and the degree of B.A. in Industrial Psychology from
UCLA. She has testified as an expert witness in reasonable
compensation cases.
Ding did not conclude what was maximum reasonable
compensation for Jack’s services to petitioner in the years in
issue, but she concluded that “Mr. Brewer was compensated at a
rate in 1995 and 1996, which we believe an investor in an arm’s-
length transaction would have thought to be reasonable”.
Nevertheless, Ding’s presentation of the data from RMA enables us
to make our own evaluation and to start the process of
redetermining reasonable compensation numbers for Jack’s
services.
Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 NextLast modified: May 25, 2011