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XII. Evidentiary Matters
A. Daubert Issues
The parties have submitted expert opinions (in addition to
those previously discussed) that they assert are relevant.
Petitioner submitted the expert report and testimony of Todd
Crawford of Deloitte & Touche, LLP, Houston, Texas. Respondent
submitted the expert reports and testimonies of Louise Nemschoff
and Alan C. Shapiro. Before trial, the parties filed respective
motions in limine to the expert opinions of Mr. Crawford, Ms.
Nemschoff, and Mr. Shapiro. At trial, we conditionally admitted
the expert reports and testimonies of these witnesses and took
the parties’ objections under advisement, affording the parties
an opportunity to brief their objections in relation to the
issues in these cases.
Under rule 702 of the Federal Rules of Evidence:
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, if (1) the testimony is
based on sufficient facts or data, (2) the testimony is
the product of reliable principles and methods, and (3)
the witness has applied the principles and methods
reliably to the facts of the case.
In Daubert v. Merrell Dow Pharms., Inc., 509 U.S. 579, 597
(1993), the U.S. Supreme Court held that, under the Federal Rules
of Evidence, the trial judge must ensure as a precondition to
admissibility that any and all scientific testimony rests on a
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