Panasonic Communications Corporation of America v. United States

108 Fed. Cl. 412, 2013 U.S. Claims LEXIS 8, 111 A.F.T.R.2d (RIA) 516, 2013 WL 163702
CourtUnited States Court of Federal Claims
DecidedJanuary 14, 2013
Docket09-793T
StatusPublished
Cited by2 cases

This text of 108 Fed. Cl. 412 (Panasonic Communications Corporation of America v. United States) is published on Counsel Stack Legal Research, covering United States Court of Federal Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Panasonic Communications Corporation of America v. United States, 108 Fed. Cl. 412, 2013 U.S. Claims LEXIS 8, 111 A.F.T.R.2d (RIA) 516, 2013 WL 163702 (uscfc 2013).

Opinion

*413 Exeise Tax; Ozone-Depleting Chemicals; Expert Discovery; “Additional Data” in Expert Rebuttal Report; Denial of Sur-Rebuttal

ORDER

EDWARD J. DAMICH, Judge.

On December 18, 2012, Defendant filed two motions relating to expert discovery. In the first motion, Defendant seeks leave to file a “supplementary rebuttal” report of testing it would like to' conduct “to address the opinions of plaintiffs proposed expert that are based on his belated testing” as reported in Plaintiffs rebuttal report filed on December 3, 2012. In the alternative, Defendant requests that “all opinions by plaintiffs proposed expert that are based on his new and belated testing be excluded from trial, as their admission without the opportunity for rebuttal would unfairly prejudice the United States.” Def.’s Mot. 1-2.

In addition, Defendant seeks an extension of the deadline for completion of expert discovery from January 25, 2013, to March 29, 2013. Defendant advises that it needs the additional discovery period to be able adequately to review Plaintiffs expert’s rebuttal report — which, inclusive of Tables and Appendix, totals 381 pages and 410 footnotes— and prepare for an effective deposition.

This case is slowly careening toward a mini-trial on the validity of the testing employed for the presence of ozone-depleting chemicals (“ODCs”) in Plaintiffs telephone products and components as to which the Government assessed federal ODC excise taxes. In February 2012, the parties jointly proposed a discovery plan and schedule, which the court adopted, providing for the close of fact discovery on May 14, a deadline of July 16 for the disclosure of experts and expert reports, and for the allowance of rebuttal experts and rebuttal reports, by a deadline of October 1, 2012. The deadline for the disclosure of experts and expert reports was later informally extended to August 1,2012. On that date, Plaintiff provided an expert report by Dr. Neil Ram; similarly, *414 Defendant identified and produced the reports of two experts, Dr. Bob Wright and Dr. Laurence Strattan. Subsequently, per unopposed motion by Defendant, the court extended the deadline for the disclosure of rebuttal reports to December 3, 2012, and the deadline for completion of expert discovery to January 25, 2013.

Defendant’s Motion for Leave to File a Supplemental Rebuttal

Expert discovery is governed by Rule 26 of the Rules of the Court of Federal Claims (“RCFC”). RCFC 26 requires that an expert’s report include a “complete statement of all opinions the witness will express and the basis and reasons for them.” RCFC 26(a)(2)(B)(i). The Rule also allows the filing of a rebuttal expert report “intended solely to contradict or rebut evidence on the same subject matter identified by another party by another” expert. See D’Andrea Brothers LLC v. United States, 2012 WL 644010, at *3 (Fed.Cl.2012).

Defendant argues that Dr. Ram’s rebuttal reports includes testimony based on testing, performed after the exchange of initial expert reports, that it characterizes as “new evidence” exceeding the proper scope of rebuttal. “The United States will be unfairly prejudiced if Dr. Ram’s opinions are admitted based upon this new evidence without providing the United States with an effective opportunity for rebuttal, which would include limited testing conducted by its own experts to rebut or contradict Dr. Ram’s opinions.” Def.’s Mot. 3.

Plaintiff advises, however, that it directed testing in response to six photomicrographs that Defendant’s expert, Dr. Wright, submitted in his expert report of August 1, 2012, in support of his “theoretical model based on adsorption and absorption principles related to the uptake and release of chemical species from a porous sorbent-type material.” See Dr. Wright Expert Report, § III.2, “Design and theory of EFL-130A,” as excerpted in Exh. B of Dr. Ram Decl., PL’s Response. The “material” in question apparently refers to printed circuit boards (“PCB”s). “Photo-micrographs of example PCBs from the Panasonic telephones are shown in Figures III.l through III.6. These photographs show the porous characteristics of the PCBs that would allow them to absorb, retain, and slowly release volatile chemicals.” Id.

As the Government explains in its motion, the method employed by Dr. Wright at his facility, Pacific Northwest National Laboratory (“PNNL”),

recognizes that a printed circuit board exposed to ODCs during manufacture (e.g., to clean the printed circuit board) will absorb a portion of the ODCs into its matrix, which ODCs can then later be detected as they are released from the circuit board with the application of heat. In very general terms, this is the theoretical model of PNNL’s methodology.

Def.’s Mot. 4.

Plaintiff avers that, in rebuttal of Dr. Wright’s methodology and conclusions, Dr. Ram directed optical microscopic testing to be performed on certain Panasonic PCBs by Sturbridge Metallurgical Services (“SMS”) relating to the porosity of the PCBs and the potential for penetration of ODCs therein. Based on the SMS testing, Dr. Ram concluded that “the Panasonic PCBs are not conducive to adsorption or absorption of ODCs because their physical properties do not provide sufficient pathways, adsorption forces or surfaee-to-area ratios needed for adsorption or absorption.” See Ram Rebuttal, as excerpted in Exh. 1, Def.’s Mot.

Defendant is accurate in pointing out that the porosity and absorptive qualities of printed circuit boards were issues put in play in this litigation long before the exchange of the parties’ expert reports. But it is a stretch to gainsay that the testing that Dr. Ram subcontracted out to SMS for his December 3, 2012, rebuttal report was performed for the purpose of contesting the microphotographs — and the conclusions drawn at least partially therefrom — referenced in Dr. Wright’s expert report of the previous August. Plaintiffs rebuttal evidence is, therefore, not “new” evidence comparable to the new theory of damages proffered in a rebuttal report precluded by the Court of Federal Claims in D Andrea Brothers. Nor is the SMS testing inadmissible as merely the correction of an oversight in *415 plaintiffs case in chief, as argued by Defendant (citing Crowley v. Chait, 322 F.Supp.2d 530, 551 (D.N.J.2004)). It is clearly established, further, that rebuttal reports can utilize “additional data not found in the expert report” if it relates to the same subject matter and “unmistakably serves to rebut [the opposing party]’s expert.” Deseret Management Corp. v. United States, 97 Fed.Cl. 272, 274 (2011).

Defendant would have the court limit the scope of a rebuttal report’s “additional data” only to that already in existence “at the time initial expert reports were exchanged,” Def.’s Reply 2, citing Crowley and Kirola v. City and County of S.F., 2010 WL 373817, at *2 (N.D.Cal.2010), on which the Court of Federal Claims relied in Deseret. By contrast, here Plaintiffs rebuttal report cites results from testing performed subsequent to the initial expert reports. While the 20-year-old transcript in Crowley

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108 Fed. Cl. 412, 2013 U.S. Claims LEXIS 8, 111 A.F.T.R.2d (RIA) 516, 2013 WL 163702, Counsel Stack Legal Research, https://law.counselstack.com/opinion/panasonic-communications-corporation-of-america-v-united-states-uscfc-2013.