Dr. Christine Polek has over ten years of professional experience in the expert witness consulting industry. She has helped experts in a broad range of cases to develop thoroughly researched yet accessible expert reports and to prepare for deposition and trial testimony. Christine has experience with many types of cases, including those involving economic damages and valuation as well as complex tax issues such as foreign tax credits, transfer pricing, and the business purpose doctrine. Her recent cases have involved the identification and valuation of intangible property, the analysis of the pre-tax profit potential of cross-border transactions, and the analysis of financial and accounting data in order to quantify lost profits.
In addition to economic consulting, Christine has experience analyzing mortgage-related investments, including agency and subprime mortgage-backed securities for the research group of a money management firm and has taught economic courses at the graduate and undergraduate level.
Helped analyze the details and business purpose of a structured trust advantaged repackaged securities ("STARS") deal in Bank of New York Mellon Corp. v. Commissioner. The U.S. Tax Court and Second Circuit Court of Appeals found that the STARS transaction lacked economic substance and held that the bank could not claim related foreign tax credits or business expense deductions.
On behalf of a multinational corporation, analyzed and coordinated expert testimony regarding arm’s length royalty rates for intercompany transfers of intangible assets. The case involved an assessment of more than $400 million in tax deficiencies.
Assisted in several landmark mortgage fraud cases brought against major banks under the False Claims Act and/or FIRREA.
Conducted analysis of sales, costs, profits, license agreements, and industry competition to inform calculation of damages relating to the use of a trademark similar to a rival product.
Valuing Properties with Wetland Potential
Published in The Appraisal Journal
Effective Communication in Economics: Lessons from Peter Boettke
Published in The Journal of Private Enterprise
Time-Varying Empirical Duration and Slope Effects for Mortgage-Backed Securities
Published in the Journal of Fixed Income
George Mason University, Ph.D. in Economics
New York University, M.S. in Economics
Massachusetts Institute of Technology, B.S. in Economics