The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers.
Buy the T -shirt. MaherF. Police officer testifies in narcotics trial that based on his training and experience, numerical notation on papers was part of defendant's customer order list. This fell on the lay opinion side of the dividing line between lay and expert testimony.
In bank robbery trial, footwear impression expert Cynthia Homer testifies that footprints at scene of crime match shoes with defendant's DNA found nearby. Expert was qualified; she holds masters degree in forensic science and has performed over 11, footwear comparisons.
Defendant questions reliability of "ACE-V" method of footwear comparison analysis, comparison, evaluation, and verificationbased on arguments similar to those sometimes raised against fingerprint identification. But district court acted within its discretion in accepting ACE-V methodology based on published studies, its error rate, and its general acceptance in forensic field.
Pinillos-PrietoF. Law enforcement officer testifies in narcotics trial that drug operations often involve guns and violence. Testimony was admissible as lay opinion. July 15, unpublished. Police officer testifies at narcotics trial that cocaine and other items found at defendant's apartment scales, packages of cash, sandwich baggies are "consistent with distribution.
Defendant says testimony was not helpful to trier of fact, because items found were also "consistent with" other uses. But this testimony was permissible.
Expert did not testify on defendant's intent. Ayala-PizarroF. In narcotics trial, arresting officer testifies for prosecution on how drug points work and how heroin is customarily packaged for sale.
Officer's testimony was based on his personal knowledge from his own experience as law enforcement officer. It was therefore lay opinion and not subject to rules governing admissibility of expert testimony.
Garcia-MoralesF. In narcotics trial, Customs Service Agent Yariel Ramos testifies as prosecution expert on nature and structure of typical drug distribution conspiracies. Defendant did not object to testimony below and so review is for plain error.
Agent was qualified to offer expert testimony by experience, testimony was helpful to trier of fact, and evidence was not more prejudicial than probative.
OsorioF. In trial of defendant charged with possession of firearm by felon, prosecution witness testifies that weapon moved in interstate commerce.
Defendant objects that witness was not designated as expert in prosecution's pretrial disclosures. District court overrules objection and jury convicts. Testimony was lay opinion, not expert opinion, because it was based on witness's personal visit to Massachusetts plant where weapon was manufactured, and because witness's conclusions were derived "from a process of reasoning familiar in everyday life.
CasasF. In drug conspiracy trial, prosecution calls DEA agent to give "overview" of evidence. Agent testifies based on his "investigation" that various defendants were members of drug smuggling organization. Agent's "overview" testimony relied in part on hearsay. It cannot be defended as proper expert opinion, because prosecution did not qualify agent as expert, and because such "overview" testimony is not proper grist for expert opinion in any event.
Jurors could evaluate for themselves, based on underlying evidence, whether any given defendant was member of drug conspiracy. Error was harmless as to some defendants. In massive six-month drug conspiracy trial, prosecution successfully offers opinion testimony from eight forensics examiners, two pathologists, and one ballistics witness, without having formally designated any as experts.
Forensic experts testified only to observations at crime scenes and opinions based on personal knowledge thus acquired. District court did not abuse its discretion in concluding that this constituted lay opinion, not expert opinion. Government substantially complied with pretrial discovery requirements as to pathologists and ballistics expert.
One pathologist did testify based on autopsy report he did not prepare, due to preparer's last-minute unavailability due to illness.
But no generalized prohibition bars experts from testifying about autopsy reports they did not personally prepare.Disclaimer: This work has been submitted by a student. This is not an example of the work written by our professional academic writers.
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