United States' Motion to Exclude Expert Testimony of Plaintiffs'

PURPOSE OF REPORTThis rebuttal report is a review of the Expert Report of.Mr. Bruce G. Dubins ky, MST, CPA, CFE, CVA. The purpose is toevaluate Mr. Dubinsky's analysis and conclusions.SUMY OF REPORTThere are significant problems with Dubinsky's analysis andhis conclusions. Dubinsky's report is not a balanced appraisalof the evidence. By selectively choosing what facts to describeand analyze, Dubinsky has -- in effect -- made choices regardingwhat evidence bearing on various issues is credible and whatevidence is incredible.In addition, there are numerouslogical, analytical, and conceptual defects in Dubinsky'sanalysis. These defects undermine Dubinsky's opinions andconclusions.Documents not already listed in Appendix B to my originalreport that I considered in the preparation of this rebuttalreport are listed in the Appendix hereto. This rebuttal reportacts as a supplement to my initial expert report dated May 2,2008, and the disclosures under Fed. R. Civ. P. 26(a) (2)contained in the initial report regarding documents I reviewed,prior testimony, compensation, and qualifications areincorporated herein by reference.- 2 -