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State of Tennessee, ex rel. Jonathan Skrmetti, Attorney General and Commonwealth of Kentucky, ex rel. Daniel Cameron, Attorney General, Plaintiff, v. Ideal Horizon Benefits, LLC d/b/a Solar Titan USA, et. al. Defendants Case No. 3:23-cv-00046-DCLC-JEM, U. S. District Court Eastern District of Tennessee, Knoxville Division.
United States of America v Glenn S. Martin, Jr., Case 2:93-cv-317, United States District Court, Eastern District of Tennessee at Greeneville.
Consulting Experience Financial Consulting Services: April 2006 – Current. Principal, Tria Financial: January 2009 - Current. www.TriaFin.com
Court appointed oversight as trustee/receiver.
Consulting services for businesses needing development or restructuring strategies, including term debt and/or revolving asset-based financing. Part-Time Chief Financial Officer for entities in transition.
Bankruptcy Case Experience Braun Properties, LLC, Debtor, Case 3:12-bk-35013-SHB, US Bankruptcy Court for the Eastern District of Tennessee, Knoxville. The Debtor owned vehicles and restoration equipment used by an affiliate. Served as Advisor to Debtor in Possession, December 2012 – April 2013. Coordinated liquidation of assets and provided Monthly Operating Reports. A Plan of Liquidation was confirmed April 9, 2013. Case closed March 28, 2016.
John McGuire Packard, Debtor, Case 3:12-bk-32778-MPP, US Bankruptcy Court for the Eastern District of Tennessee, Knoxville. The Debtor operated a retail game & movie business in 20 locations across three states with $4.5 million annual revenue. Appointed Chapter 11 Trustee October 4, 2012. Conducted auction sales of seven stores and consolidated the remaining inventory into a single warehouse. Case converted to Ch 7 on November 15, 2012 on Order allowing internet sales of inventory from the central warehouse. Appointed Chapter 7 Trustee. Sold approximately 50,000 units from the central warehouse. Order of Discharge entered October 2, 2020.
Trumpet Properties, Inc., Debtor, Case 3:11-bk-35652-RS, US Bankruptcy Court for the Eastern District of Tennessee, Knoxville. The Debtor operated a motel with $1.2 million annual revenue within a complex family-owned corporate structure. Appointed Chapter 11 Trustee April 10, 2012. Investigated complex pre-petition transfers with related entities. Case converted to Chapter 7 on December 21, 2012, appointed Chapter 7 Trustee. Case closed October 1, 2015.
Fallon Luminous Products Corporation, Debtor, Case 3:09-bk-35581-RS, US Bankruptcy Court for the Eastern District of Tennessee, Knoxville. The Debtor was a point-of-sale sign manufacturer with $4.5 million annual revenue and was part of a complex corporate organization owned by a large private equity group. Appointed Chapter 11 Trustee February 8, 2010. The case centered on a pre-petition patent infringement judgment, remanded upon post-petition appeal; tried in Bankruptcy Court with judgment dismissing the claim. A Plan of Reorganization was confirmed March 3, 2011. Case closed September 7, 2011.
Glenn S. Martin, Jr., Debtor, Case 2:08-bk-52631-MPP, US Bankruptcy Court for the Eastern District of Tennessee, Northern Division, Greeneville. The Debtor was a farmer and tobacco wholesaler with $2.6 million annual revenue. Appointed Chapter 11 Trustee March 2, 2009. The case involved Debtor’s secret tobacco crops along with false crop insurance claims. After investigation, referred criminal activity to the U.S. Trustee and assisted the U.S. Attorney in prosecuting the matter. Case converted to Chapter 7 on June 17, 2010, appointed Chapter 7 Trustee. Case closed January 11, 2019.
MEDex Regional Laboratories, LLC, Debtor, Case 3:03-bk-31932-RS, US Bankruptcy Court for the Eastern District of Tennessee, Knoxville. Debtor Chief Financial Officer, Jan 2003 – March 2006. The Debtor operated a hospital based clinical reference laboratory with $35 million annual revenue. The Debtor’s owner was the hospital system serving as the secured (DIP) lender, landlord, primary customer and Section 363 bidder. Led the Chapter 11 filing 98 days into employment as CFO while assisting the investigation of the Company CEO for bank fraud. Led financial efforts in the turnaround of $1 million per month loss into positive operating cash flow within six months. Assisted the Trustee in a robust Section 363 business sale and liquidation of accounts resulting in an approximate $17 million estate paying 67 cents on unsecured claims. Responsible for: Schedules and Statement of Affairs, Monthly Operating Reports, preference analysis / avoidance actions, resolution of executory contract claims (real and personal property), secured claim collateral analysis, business sale road show, assisted preparing the Disclosure Statement and Plan of Liquidation. Case closed November 3, 2008. Receiver Case Experience State of Tennessee, ex rel. Jonathan Skrmetti, Attorney General and Commonwealth of Kentucky, ex rel. Daniel Cameron, Attorney General, Plaintiff, v. Ideal Horizon Benefits, LLC d/b/a Solar Titan USA, et. al. Defendants Case No. 3:23-cv-00046-DCLC-JEM, U. S. District Court Eastern District of Tennessee, Knoxville Division. Appointed Receiver February 7, 2023. Case involves consumer protection allegations from Attorneys General Offices regarding sale and installation of residential solar systems. Case is on-going
William Joseph Robinette, Delores Lee Robinette Reynolds, Jody Virginia Lynn Stewart, and Fuller Enterprises, LLC v Tina Robinette, Case No. 21-CK-43021, Chancery Court for Sullivan County at Kingsport, Tennessee. Appointed Receiver on September 27, 2021. Case involves ownership dispute over a paving business located in Kingsport, Tennessee. Trial court decision in October 2023 was based on the Abusive Civil Action Statute of Tennessee Code Annotated, upheld by Appellate Court February 2025.
John A. Watson, Jr. v Watco Communities, LLC and Mountainbrook Assisted Living, LLC, Civil Action No. 19-11-235, Chancery Court for Sevier County at Sevierville, Tennessee. Parallel Civil Action No. 19SUCV0538 for Watco Communities, LLC in Walker County, Georgia (property ownership). Appointed Receiver on January 22, 2020 by order entered April 22, 2020 in Tennessee and March 11, 2021 by order entered that date in Georgia. Cases involve ownership dispute over an assisted living facility in Sevierville, Tennessee. Cases are winding up after the receiver arranged business sale conducted February 2024.
United States of America v Glenn S. Martin, Jr., Case 2:93-cv-317, United States District Court, Eastern District of Tennessee at Greeneville. Appointed Receiver on December 20, 2012. Plaintiff asserted Defendant had diverted assets contrary to his obligation to pay non-discharged damages. Secured and liquidated diverted assets. Case closed September 27, 2018.
RaceDay Center LLC v RL BB Financial LLC, Case 2:11-cv-17 US District Court for the Eastern District of Tennessee, Greeneville. Appointed Receiver March 2, 2011, during a contested foreclosure. With short notice, opened and operated condominium and campground facilities for the Bristol Motor Speedway spring race event in 2011. Case closed June 2014.
Business Valuation Experience Provided valuation conclusions in the following engagements:
Completed: Meridian Trust & Investment Company, The 1957 Partnership, and The 1979 Partnership. Equity valuation conclusions for operating and property ownership entities for estate planning purposes.
George Slone v Montie Slone and Minex, Inc. Case 191CL1700757, in the Circuit Court of Washington County, Virginia. Court appointed expert providing an equity valuation conclusion of a mining supply business for partnership dissolution purposes, settled October 2019.
Valley Equipment Company. Equity valuation conclusion of an equipment recondition business for estate planning and shareholder transaction purposes, December 2018. Follow-up equity calculation engagement for an anticipated share transaction completed July 2022.
Bachman-Bernard Motors, Inc. Equity valuation conclusions of closely held automobile dealerships for shareholder transaction purposes, November 2017 and September 2018.
Estate of Buckley D. Church, Washington County Chancery Court. Litigation consultant assisting in the valuation of the equity position of a minor child in an agricultural business with retail sales. July 2017.
Sullivan v Sullivan, Case 43-486, Chancery Court for Washington County in Jonesborough, Tennessee. Expert witness for defendant providing equity valuation conclusions of four specialty medical practices. June 2017.
Boulevard Motors, Equity valuation conclusion for a “buy here pay here” automobile dealer for shareholder transaction purposes, March 2017.
Rocky Top Veterinary Hospital, PLLC. Equity calculation of a veterinary hospital for partner transaction purposes, March 2016.
Roan Partners, LLC. Equity valuation conclusions of five family-owned real estate investment companies for estate planning purposes. September 2013 and November 2019.
Katherine Hart v John T. Hart, Case 180944-1. Knox County Chancery Court. Court appointed expert providing an equity valuation conclusion of a business in the public transport mapping business. September 2011.
Robert B. Carter, Jr. v. Teresa Wagoner Carter, Case #17129. Hawkins County Chancery Court at Rogersville. Court appointed expert providing a combined equity valuation conclusion of two businesses selling and financing durable consumer products via the internet. August 2010.
Goodwin v Goodwin, Divorce Proceedings in Circuit Court, Blount County, Tennessee. Expert witness for defendant providing an equity valuation conclusion of a steel fabrication business, January 2009.
Blue Ridge, LLC. Equity valuation conclusion of a family owned real estate investment company for shareholder transaction purposes. August 2008.
Nypro, Inc., Calculation engagement regarding the acquisition of certain intangible assets within a target joint venture. January 2008.
Financial Forensics-Litigation Experience Provided lost profits or personal damages conclusions as an expert witness or litigation consultant on 14 engagements:
Completed: Michael H. Davis v Joseph K. Reid, II, et al., Civil Action No. 42964, Chancery Court for Washington County, Tennessee. Expert witness for plaintiff relative to business dissolution of a medical practice arising from diverted patient revenue. July 2020.
Brumit Company. Consulting services determining damages related to contract termination on a building project. Brumit was general contractor and damaged party – settled prior to litigation. January 2019.
Jimie D. Barnette, Jr. v. Polly and Nathan Hensley, Case No C4166(C), Kingsport Tennessee Circuit Court. Expert witness for defendant relative to diminution of business value of a craft brewery arising from alleged personal injury. August 2017.
U.S. v Roger Ritch, Case 4:09-CR-37-002. US District Court, Eastern District of Tennessee. Litigation consultant for plaintiff relative to identification and analysis of fraudulent pre-petition transfers in property development business. March 2016.
Keith Renfro dba Volunteer Painting and Sandblasting and Volunteer Industries v AGC Flat Glass North America, Inc., Case #2:13-cv-00031, US District Court, Eastern District of Tennessee at Greeneville. Expert witness for defendant relative to damages in a manufacturing facility arising from alleged breach of contract. March 2014.
LG Sangid v Winers, Inc. Chancery Court, First Judicial District. Testimony for plaintiff relative to motion for appointment of receiver, related temporary restraining order and corporate dissolution of a restaurant business. July 2014.
LPI, Inc., d/b/a Leisure Products, Inc. v ESB Enterprises LLC, D. Batchos and T. Batchos, Case 2-12-cv-00472, United States District Court, Eastern Tennessee at Greeneville. Expert witness for plaintiff providing lost profits conclusions in the tanning bed business arising from an alleged breach of contract. November 2013.
Borla Performance Industries, TN Inc. v Universal Tool and Engineering, Inc., Civil Action No. 27603, Washington County Tennessee Law Court. Expert witness for defense relative to lost profits claims in the automotive supply business arising from an alleged breach of contract. August 2013.
Seaver, et al. v Langenbrunner, Civil Action No. 37016, Washington County Tennessee Chancery Court. Expert witness for plaintiff providing lost profits and diminution of value conclusions in a general dentistry partnership arising from alleged failure to provide fiduciary responsibilities. August 2011.
Martha Maze et vir. v. Widener Insurance Agency, Inc. et al., No. 24120, Johnson City Law Court for Washington County, Tennessee. Expert witness for defense relative to lost profits in an interior design business arising from alleged personal injury. April 2008.
Samuel G. Hurd and Penny Hurd v. Shawn T. Dolan, Docket No C36896, Law Court for Sullivan County, at Kingsport, Tennessee. Expert witness for defense relative to lost profits arising in a lawn maintenance business from alleged personal injury. September 2008.
In the Claims Commission for the State of Tennessee, Eastern Division: Demitrus Tyler, A child under 18 years of age, Wayne Tyler, Kelly Cook, and Thunder Norris b.n.f. Kelly Cook, Claimants, v. State of Tennessee, Defendant. Case # 20050569. Expert witness for plaintiff providing damages conclusions relative to the wrongful death of an infant. March 2008.
Business Interruption Damages: Provided business interruption claim calculations for (1) damages to motel operation arising from power failure in 2012, and (2) damages to a manufacturing facility caused by earthquake in 1989.
Litigation Support: While with Price Waterhouse, assisted the Federal Bureau of Investigation relative to alleged fraudulent valuation of coal tailings at mines in Southwest Virigina.
Corporate Management Experience Chief Financial Officer, General Shale Products Corporation, 1988-2001. Chief Financial Officer, Marley USA, parent of General Shale Products Corp, 1991-1999. Financial responsibility for growing General Shale to a 36 location $280 million revenue company. Financial responsibility for the $450 million / 5 strategic business unit USA Division of Marley plc (London exchange) prior to divestiture in 1999. USA business development responsibility leading to 15 acquisition/divestiture asset or share deals totaling $941 million.
Public Accounting Experience Seven years “Big 4” public accounting experience, rising to Audit Manager at Price Waterhouse, Johnson City, Tennessee. Areas of audit emphasis: process manufacturing: building materials, steel manufacture & fabrication, pharmaceuticals and retail, privately and public held.
Civic and Community Governor, Rotary District 7570 (Western Virginia and Northeast Tennessee with 3,300 active members), 2017-18. Past Elder, First Presbyterian Church, Johnson City, Tennessee. Past Member of Holston Presbytery Administration Committee. Past Committee Chair, Boy Scout Troop 36, Johnson City, Tennessee.
Personal Married, 38 years. Three children, two grandchildren. Resides in Anderson County, Tennessee.
Certified Public Accountant. Licensed in Tennessee with active status since 1981. Accredited in Business Valuation with active status since 2007. Master Analyst in Financial Forensics-Litigation with active status since 2009. Certified Fraud Examiner with active status since 2012.
American Institute of Certified Public Accountants (AICPA) Forensic and Valuation Services Section. National Association of Certified Valuation Analysts (NACVA). Association of Certified Fraud Examiners (ACFE).
Master of Accountancy, University of Tennessee, 1980. Bachelor of Science - Economics, East Tennessee State University, 1978.
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