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Daubert Challenges: Doubly Interesting To Accountants

By Joe Danowsky
July 01, 2004

It's been a decade since the case entitled Daubert v. Merrell Dow Pharmaceuticals, Inc., 509 U.S. 579 (1993), changed the rules by which federal judges determine the admissibility of expert testimony. Daubert and subsequent opinions refining it have established guidelines for ensuring that expert witnesses use credible methodologies for drawing their conclusions. Many state courts have adopted similar rules.

While originally emphasizing issues of scientific testimony, Daubert rules were from the first meant to apply to expert testimony generally, as the examples given below will illustrate. First, however, a word on the economic significance of Daubert to law firm planners.

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