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Columns

Nov 1, 2006

Appellate court’s property division decision is puzzling

Gregg Herman Last week in this column, I discussed the holding of a recent, and somewhat perplexing, Wisconsin Court of Appeals decision in Grumbeck v. Grumbeck, No. 2005AP2512 (Wis. Ct. App. Sept. 13, 2006) (recommended for publication). This week, I will examine the potential implications of this holding. In the case, the appellate court affirmed […]

Nov 1, 2006

Appellate court’s property division decision is puzzling

Gregg Herman Last week in this column, I discussed the holding of a recent, and somewhat perplexing, Wisconsin Court of Appeals decision in Grumbeck v. Grumbeck, No. 2005AP2512 (Wis. Ct. App. Sept. 13, 2006) (recommended for publication). This week, I will examine the potential implications of this holding. In the case, the appellate court affirmed […]

Oct 25, 2006

Greedy lawyer casts shadow on all attorneys

Nate Cade I love lawyers, partly because I love being a lawyer. Lawyers have access to everything. In essence, we are the old temple scholars who hold the keys to the temple and are the only ones who can speak the arcane language. Being a lawyer reminds me of Al Pacino’s character in the movie, […]

Oct 25, 2006

Sources of information in fraud investigations

Tracy L. Coenen When you think of information in an internal fraud investigation, you most likely think of things like a company’s internal records. These include accounting documents, personnel files, payroll records, accounting system information, and internal memos. While these items are key parts of an internal investigation, they are not the only tools a […]

Oct 25, 2006

Court affirms exclusion of gifted property from division

Gregg Herman In a recent decision, the Wisconsin Court of Appeals addressed the issue of the effect of gifted property on the division of the marital estate. Since the opinion leaves open a number of questions, I will deal with it in two columns. This article will discuss the holding, and next week, I will […]

Oct 11, 2006

The devil is in the details: Lost profit calculations

Tracy L. Coenen Lost profits are a typical element of damage claims in legal actions. They seem fairly straightforward, yet opposing experts can come up with vastly different numbers. Often, the calculations are in fact not straightforward, and the process of estimating lost profits can become very detailed and cumbersome. In general, lost net profits […]

Oct 11, 2006

Court interferes with agreement between parents

Gregg Herman It appears that this is no longer a free country. Instead, the “Big Brother” court system has the right to throw out agreements between two parents who enter into voluntary stipulations, even where there is no state interest involved. In Motte v. Motte, No. 2005AP2776 (Wis. Ct. App. Sept. 27, 2006) (recommended for […]

Sep 27, 2006

Expert testimony for nonaccountants

Tracy L. Coenen Testifying is the pinnacle of an expert witness’s work in a case. It may well be the most important part of the expert’s work, as the assistance of a competent financial expert is the key to cases involving economic damages and other financial calculations. An expert must do much more than just […]

Sep 13, 2006

Recovering from a fraud loss

Tracy L. Coenen Frauds committed by employees can have devastating effects on businesses. The company’s finances suffer, employee morale may drop, and the company’s reputation could be affected by negative publicity. Following the investigation of an internal fraud, owners and managers of companies need to rethink how they do business. It is the perfect time […]

Aug 23, 2006

Five myths about fraud

Tracy L. Coenen We’ve all heard so much in the news about fraud over the last several years. Not a day goes by that we don’t hear about an executive caught with his hand in the cookie jar, a company that failed to follow proper accounting rules, or a compensation structure that led someone to […]

Aug 9, 2006

Expense report abuse: Much ado about nothing?

Tracy L. Coenen The dreaded expense reports. Employees hate preparing them. Companies hate reviewing them. They seem to be painful for everyone involved, yet companies can’t get away from them all together. You’re asking yourself why this might be an important topic. Expense report losses are really a minor expense for most companies, aren’t they? […]

Aug 9, 2006

Expense report abuse: Much ado about nothing?

Tracy L. Coenen The dreaded expense reports. Employees hate preparing them. Companies hate reviewing them. They seem to be painful for everyone involved, yet companies can’t get away from them all together. You’re asking yourself why this might be an important topic. Expense report losses are really a minor expense for most companies, aren’t they? […]

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