We Appraise Both Businesses and Real Estate
Including Machinery & Equipment and Livestock

Date of Testimony: August 27, 1999
Case Title: Linda and Steve White v. Tracy Silveria and Vic Rolfe
Case No. : 98-09-30040L
Type of Case: Fraud
Court: State of Oregon Circuit Court, Malheur County, Vale, Oregon
Judge: Honorable Burdette Pratt
Attorney: Hans Mitchell, Yturri Rose   (541) 889-5368

Date of Testimony: April 28, 2000
Case Title: Catherine A. Masonheimer, plaintiff, vs. Rodney J. Masonheimer, defendant
Case No.: CV-99-07157*C
Type of Case:  Dissolution of Marriage
Court: District Court, Third Judicial District, State of Idaho, Canyon County Magistrate Division,
Caldwell, Idaho
Judge: Honorable Juneal C. Kerrick
Attorney: James Runsvold   (208) 459-2610

Date of Deposition:   October 27, 2000
Case Title:  The Senator, Inc.,Appellant vs. Ada County Board of Equalization, Respondent
Case No.  CV OC 99 06775D
Court:  District Court, Fourth Judicial District, State of Idaho
Reported By:  Jayleen A. Tillman, C.S.R. #68, R.P.R.
Attorney for Appellant:        Ada County Prosecutor's Office, Civil Division 
                                           Sherry A. Morgan
Attorney for Respondent:     Davison, Copple, Copple, & Copple
                                           E. Don Copple

Date of Testimony:  November 20, 2000
Case Title:  The Senator, Inc. v. Ada County, Board of Equalization
Case No.:  CVOC99-06775D
Type of Case:  Dispute over Assessment Value
Court:  District Court, Fourth Judicial District, State of Idaho (Ada County), Boise, Idaho
Judge:  Honorable Ronald L. Wilper
Attorney:  E. Don Copple, Davison, Copple, Copple & Copple   (208) 342-3658

Date of Testimony:  February 12, 2001
Case Title:  Christina Van Zant vs. Timothy Van Zant
Case No.:  CV-2000-0003030-C
Type of Case:  Dissolution of Marriage
Court:  District Court, Third Judicial District, State of Idaho, Canyon County Magistrate Division, Caldwell, Idaho
Judge:  Honorable Gary D. Demeyer
Attorneys:  Mutual Expert
Plaintiff:  Debrha J. Carnahan
Defense:  Gary L. Morgan

Date of Testimony:  February 11, 2002
Case Title:  Barnes v. Barnes
Case No.:  CV DR 0002710D
Type of Case:  Dissolution of Marriage
Court:  District Court, Fourth Judicial District, State of Idaho, Ada County Magistrate Division, Boise, Idaho - Settlement Conference with Judge
Judge:  Honorable R. Michael Dennard
Attorneys:  Frank W. Stoppello and Alan L. Morton

Date of Deposition:  July 1, 2003
Case Title:  Mark A. Hays v. Alta+Cast, LLC
Case No.:  CIV99-0347-S-EJL
Court:  U.S. District Court, District of Idaho
Reported By:  Robyn Dane, CSR
Attorney for Plaintiff:  Candy W. Dale - Hall, Farley, Oberrecht & Blanton
Attorney for Defendant:  William A. McCurdy - Brassey, Wetherell, Crawford & McCurdy

Date of Testimony:  August 27, 2003
Case Title:  Mark A. Hays v. Alta+Cast, LLC
Case No.:  CIV99-0347-S-EJL
Court:  U.S. District Court, District of Idaho
Judge:  Honorable Edward J. Lodge
Attorneys for Plaintiff:  Candy W. Dale - Hall, Farley, Oberrecht & Blanton and William Von Behren
Attorney for Defendant:  William A. McCurdy - Brassey, Wetherell, Crawford & McCurdy and Warren E. Jones - Eberle, Berlin, Kading, Turnbow & McKlveen, Chartered

Date of Testimony:  October 22, 2003
Case Title:  Regency Homes, Inc., Premier Homes, Inc. Eric Webb and Genie Webb vs. Gregory B. Johnson
Cast No.  CVOC 0103833D
Court:  District Court, Fourth Judicial District, State of Idaho, Ada County
Judge:  Honorable James F. Judd
Attorneys for Plaintiff:  T. J. Angstman and Wyatt B. Johnson -- Angstman Law, PLLC
Attorneys for Defendant:  Michael T. Spink and Kelly M. Garrity -- Spink, Butler, Clapp, LLP

Date of Deposition:  November 25, 2003
Case Title:  Alta+Cast, LLC, Debtor – Chapter 11 Bankruptcy
Case No.  02-12982 (KJC)
Court:  U. S. District Bankruptcy Court For the District of Delaware
Reported By:  Patricia M. Blaska, CSR
Attorney for Creditor:  William E. Von Behren – Meserve, Mumper & Hughes, LLP, 300 South Grand Avenue, 24^th Floor, Los Angeles, California 90071-3185  
Attorney for Debtor:  William A. McCurdy – Brassey, Wetherell, Crawford & McCurdy, LLP, 203 West Main Street, Boise, Idaho 83701   

Date of Testimony:  January 8, 2004
Case Title:  Alta+Cast, LLC, Debtor – Chapter 11 Bankruptcy
Case No.  02-12982
Court:  U. S. District Bankruptcy Court For the District of Delaware
Judge:  Honorable Mary F. Walrath
Attorney for Creditor:  William E. Von Behren – Meserve, Mumper & Hughes, LLP, 300 South Grand Avenue, 24^th Floor, Los Angeles, California 90071-3185    
Attorney for Debtor:  Christian J. Singewald – White and Williams, LLP, 824 North Market Street, Suite 902, P. O. Box 709, Wilmington, Delaware 19899-0709

Date of Testimony:        December 19, 2005
Case Title:  Atwood-Leisman et al., Plaintiffs, v. United States of America , Defendant
Case No.  98-815C
Court:  United States Court of Federal Claims
Reported By:  Rebecca Bowker, CSR #133, RPR, Associated Reporting, Inc.
Attorney for Plaintiff:  C. Clayton Gill, Moffatt Thomas Barrett Rock & Fields, Chtd., 101 South Capitol Blvd, 10^th Floor, Boise, Idaho 83701
Attorney for Defendant:  Michael Sean DeFault, Commercial Litigation Branch, Civil Division, United States Department of Justice, 1100 L Street NW., Washington , D.C. 20530  

Date of Testimony:        December 27, 2005
Case Title:  Dana M. Bass, Plaintiff vs. Robert R. Bass, Defendant
Case No.  CV DR 04-02519D
Court:  District Court of the Fourth Judicial District of the State of Idaho , in and for the County of Ada
Reported By: Patricia J. Terry, Tucker and Associates, LLC
Attorney for Plaintiff:  James A. Bevis, Bevis, Cameron & Johnson, P. A., 960 Broadway Ave. , Suite 220, P. O. Box 827, Boise, Idaho 83701 
Attorney for Defendant:  Stanley W. Welsh , Cosho Humphrey, LLP, 800 Park Blvd. , Suite 790 , P. O. Box 9518, Boise, Idaho 83707

Date of Deposition:       April 6, 2007
Case Title:  Idaho Transportation Board, Plaintiff vs. Canyon Vista Family Limited Partnership and Lazy J. Ranch, Inc., Defendants
Case No.  CV 04-6336
Court:  District Court of the Fifth Judicial District of the State of Idaho , in and for the County of Twin Falls
Reported By:  Patricia J. Terry, Tucker and Associates, LLC
Attorney for Plaintiff:  Joseph D. Mallet, Deputy Attorney General, Idaho Transportation Department, 3311 West State Street, P. O. Box 7129, Boise, Idaho 83707-1129
Attorney for Defendant:  Heather A. Cunningham, Davison, Copple, Copple & Cox, 199 North Capitol Blvd. , Suite 600, P. O. Box 1583, Boise, Idaho 83701
Comment:  Retained by Plaintiff – appraised property on a before and after basis  

Date of Deposition:       May 22, 2007
Case Title:  Idaho Transportation Board, Plaintiff vs. Canyon Vista Family Limited Partnership and Lazy J. Ranch, Inc., Defendants
Case No.  CV 04-6336
Court:  District Court of the Fifth Judicial District of the State of Idaho , in and for the County of Twin Falls
Reported By:  Roxanne K. Patchell, Tucker and Associates, LLC
Attorney for Plaintiff:  Joseph D. Mallet, Deputy Attorney General, Idaho Transportation Department, 3311 West State Street, P. O. Box 7129, Boise, Idaho 83707-1129
Attorney for Defendant:  Heather A. Cunningham, Davison, Copple, Copple & Cox, 199 North Capitol Blvd. , Suite 600, P. O. Box 1583, Boise, Idaho 83701
Comment:  Retained by Plaintiff – appraised property on a before and after basis

Dates of Testimony:      June 8, 2007 and June 11, 2007
Case Title:  Idaho Transportation Board, Plaintiff vs. Canyon Vista Family Limited Partnership and Lazy J. Ranch, Inc., Defendants
Case No.  CV 04-6336
Court:  District Court of the Fifth Judicial District of the State of Idaho , in and for the County of Twin Falls
Judge:  Nathan W. Higer
Attorney for Plaintiff:  Joseph D. Mallet, Deputy Attorney General, Idaho Transportation Department, 3311 West State Street, P. O. Box 7129, Boise, Idaho 83707-1129
Attorneys for Defendant:  Heather A. Cunningham and E. Don Copple, Davison, Copple, Copple & Cox, 199 North Capitol Blvd., Suite 600, P. O. Box 1583, Boise, Idaho 83701
Comment:  Retained by Plaintiff – appraised property on a before and after basis

Date of Deposition:       November 28, 2007
Case Title:  Idaho Transportation Board, Plaintiff vs. Ralph Smeed, a single person, Defendant
Case No.  CV 07-7694-C
Court:  District Court of the Third Judicial District of the State of Idaho , in and for the County of Canyon
Reported By:  Maria D. Glodowski, M & M Court Reporting Service, Inc.
Attorney for Plaintiff:  Scot Campbell, Deputy Attorney General, Idaho Transportation Department, 3311 West State Street, P. O. Box 7129, Boise, Idaho 83707-1129
Attorney for Defendant:  Heather A. Cunningham, Davison, Copple, Copple & Cox, 199 North Capitol Blvd. , Suite 600, P. O. Box 1583, Boise, Idaho 83701
Comment:  Retained by Plaintiff – appraised property on a before and after basis  

Date of Deposition:       August 27, 2008
Case Title:  Chicago Title Insurance Company, Claimant vs. Seven Oaks Development, LLC, Respondent.
National Arbitration Forum Reference No.        FA06110008333048
Jurisdiction:       National Arbitration Forum
Reported by:  Michael S. Lucero, CSR No. 255, RPR
Attorney for Claimant:  Jeffrey R. Sykes, Meuleman Mollerup, LLP, 755 West Front Street, Suite 200 , Boise , Idaho 83702
Attorney for Respondent:  Michael O. Roe, Moffatt, Thomas, Barrett, Rock & Fields, Chartered, 1010 South Capitol Blvd , 10^th Floor, P. O. Box 829 , Boise , Idaho 83701

Date of Deposition:    February 3, 2009
Case Title:  Independent School District of Boise City, Plaintiff/Counterdefendant, vs. Harris Family Limited Partnership, an Idaho limited partnership, Defendant/Counterclaimant.
Case No.  CV OC 0709072
Court:  District Court of the Fourth Judicial District of the State of Idaho, in and for the County of Ada
Reported By:  M. Dean Willis, M. D. Willis, Inc.
Attorney for Plaintiff/Counterdefendant:    David W. Cantrill, Cantrill, Skinner Sullivan & King, 1423 Tyrell Lane, Boise, Idaho 83701
Attorney for Defendant/Counterclaimant:  Fredric Shoemaker, Greener, Burke & Shoemaker, 950 W. Bannock St., Suite 900, Boise, Idaho 83702

Date of Deposition:  December 10, 2009
Case Title:  The State of Idaho, Idaho Transportation Board, Plaintiff/Counterdefendent, vs. Bradley B., LLC, an Idaho limited liability company; Dillon Limited Partnership, an Idaho limited partnership, et al., Defendant/Counterclaimant
Case No. CV OC 0815194
Court:  District Court of the Fourth Judicial District of the State of Idaho, in and for the County of Ada
Reported By: Monica M. Archuleta, CSR No. 471
Attorney for Plaintiff/Counterdefendant:   Chris Kronberg, Deputy Attorney General, Idaho Transportation Department, 3311 West State Street, P. O. Box 7129, Boise, Idaho 83707
Attorney for Defendant/Counterclaimant:  Heather A. Cunningham, Attorney At Law, Davison Copple Copple & Copple, 199 North Capitol Blvd, Suite 600, P. O. Box 1583, Boise, Idaho 83701

Date of Deposition:  June 28, 2011
Case Title:  Timm Adams, et al., Plaintiffs, vs. United States of America and E.I. du Pont de Nemours and Company, a Delaware corporation, Defendants
Case No:  CIV-03-0049-E-BLW
Court:  District Court of Idaho
Reported By:  Patricia J. Terry
Attorney for Plantiffs:  Ammon R. Hansen, Attorney At Law, Holland & Hart, LLP, 101 S. Capitol Blvd, Suite 1400, Boise, ID 83701
Attorney for Defendant, DuPont:  W. Christopher Pooser, Attorney At Law, Stoel Rives, LLP, 101 S. Capitol Blvd, Suite 1900, Boise, ID 83702
Attorney for Defendant, United States of America:  Anthony M. Garza, Attorney At Law, US Department of Justice, Civil Division, Environmental Torts, 1331 Pennsylvania Avenue, NW Room 8212N, National Place Building, Washington, DC 20004

Dates of Testimony:    March 14, 2012 and March 15, 2012
Case Title:  The Petersen Family Trust, Blair Lee Petersen, Nyla Gifford, and Carl Laren Petersen, Co-Trustees, Plaintiffs v. Payette Landing, LLC, an Idaho limited liability company, LVA Corporation, an Idaho corporation, and B. Todd Bailey, an individual
Case No.  CV 10-8701
Court:  District Court of the Third Judicial District of the State of Idaho, in and for the County of Canyon
Judge:  Honorable Bradly S. Ford
Attorneys for Plaintiffs:  Michaelina Murphy, Attorney At Law and Skiff R. Larson, Attorney At Law, Murphy Law Office, PLLC, 847 E. Fairview Avenue, Meridian, Idaho 83642
Attorneys for Defendants:  Rick Tuha, Attorney At Law and Ron McWilliams, Attorney At Law, Idaho Law Group, 1006 W. Sanetta St., Nampa, Idaho 83651
Comment:  Retained by Defendant – appraised 26.86 acre property as of three dates

Date of Testimony:     August 13, 2012
Case Title:  William Walsh v. Carol Walsh
Case No.  CV 10-11768-C
Court:  District Court of the Third Judicial District of the State of Idaho, in and for the County of Canyon
Judge:  Honorable Frank P. Kotyk
Attorney for Plaintiff:  Ann K. Shepard, Attorney At Law, Shepard Law Offices, PLLC, 1101 W. River Street, Suite 360, Boise, Idaho 83702
Attorneys for Defendants:  Ronald P. Rainey, Attorney At Law, P. O. Box 26, Caldwell, Idaho 83606 and Patrick D. Furey, Attorney At Law, 301 E. Brookhollow Drive, Boise, Idaho 83706
Comment:  Retained by Defendant – appraised Bill’s Auto Repair – business and real estate

LIST OF PUBLICATIONS

"Dealing with ‘Skimming’ Sellers" by Paul R. Hyde, EA, CBA, BVAL. Published Spring 2000 Issue of IBBA News, p. 5 – 6. Professional Journal of the International Business Brokers Association, Inc., 401 North Michigan Avenue, Suite 2200, Chicago, IL 60611-4267.

"Discounts and Premiums:  A Chart to Illustrate Them More Clearly"  by Paul R. Hyde, EA, CBA, BVAL.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Fall 2000, p. 22 - 24.  7420 N.W. 5th Street, Suite 103, Post Office Box 17410, Plantation, FL 33318.

"Pricing Tips for Mini-Self Storage Units" by Paul R. Hyde, EA, CBA, BVAL. Published in The 2001 Business Reference Guide, Business Brokerage Press, 2001, p. 574.

"Explaining the Alphabet Soup: Business Appraisal Designations – What They Mean and How Difficult  They Are to Obtain" by Paul R. Hyde, EA, CBA, BVAL, ASA. Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Spring 2002, p. 23 – 39.

Editor's Column:  "An Invitation to You to Submit an Article" by Paul R. Hyde, EA, CBA, BVAL, ASA, Editor.  Published in Business Appraisal Practice:  Journal of the Institute of Business Appraisers, Spring 2003, p. 2.  The Institute of Business Appraisers, Inc.  Post Office Box 17410, Plantation, FL 33318.

“One Point Does NOT Define a Line – One Method Does NOT (Usually) Constitute an Appraisal” by Paul R. Hyde, EA, CBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Spring 2003, p. 24 - 26.  The Institute of Business Appraisers, Inc.  Post Office Box 17410, Plantation, FL 33318.

Editor’s Column “A Newsletter or Discussion Idea” by Paul R. Hyde, EA, CBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Summer 2003, p. 2 – 3.

Editor’s Column “Forecasting Net Cash Flow” by Paul R. Hyde, EA, MCBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Fall 2003, p. 2 – 3.

“In Support of Unsupportable Rates” by Paul R. Hyde, EA, CBA, BVAL, ASA and Shawn M. Hyde, CBA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Fall 2003, p. 32 – 35.  

Editor’s Column “Operating Companies with Real Estate” by Paul R. Hyde, EA, MCBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Winter 2003-2004, p. 2 – 5.  

Editor’s Column “When Should the Public Guideline Company Method Be Used?” by Paul R. Hyde, EA, MCBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Spring 2004, p. 2 – 5.  

Editor’s Column – “Why Do We Include an Economic and Industry Section in Our Appraisal Reports?” by Paul R. Hyde, EA, MCBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Summer 2004, p. 2 – 3.  

Editor’s Column – “WACCy Problems:  When is the Use of a Weighted Average Cost of Capital (WACC) Appropriate?” by Paul R. Hyde, EA, MCBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Fall 2004, p. 2 – 3.  

Editor’s Column – “Suggestions for the Selection of a Baseline Marketability Discount for Holding Companies” by Paul R. Hyde, EA, MCBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Winter 2004-2005, p. 2 – 5.  

Editor’s Column – “Valuing Businesses With Real Estate Components” by Paul R. Hyde, EA, MCBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Spring 2005, p. 2 – 7.  

Editor’s Column – “Updated Levels of Value Chart” by Paul R. Hyde, EA, MCBA, BVAL, ASA.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Spring 2006, p. 2 – 4.

Editor’s Column – “Machinery & Equipment Appraisals:  How Can the Value be Different” by Paul R. Hyde, EA, MCBA, BVAL, ASA, MAI.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Summer 2006, p. 2 – 4.

Editor’s Column – “Litigation and the Limited Report”  by Paul R. Hyde, EA, MCBA, BVAL, ASA, MAI.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Fall 2006, p. 2 – 3.

 “An Average of Historical Earnings is Not a Forecast” by Paul R. Hyde, EA, MCBA, ASA, MAI.  Published in IBA News, Winter 2006, p. 2 - 3.

Editor's Column -  “Valuations for Divorce” by by Paul R. Hyde, EA, MCBA, ASA, MAI.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Winter 2006-2007, p. 2 – 3.

Editor’s Column - “Using Relevant Economic Data” by Paul R. Hyde, EA, MCBA, ASA, MAI.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Spring 2007, p. 2 – 3.

Editor’s Column – “Business vs. Real Estate Cap Rates” by Paul R. Hyde, EA, MCBA, ASA, MAI.  Published in Business Appraisal Practice:  Journal of The Institute of Business Appraisers, Inc., Fall 2007, p. 2 – 3.