Fraud and Embezzlement Economic Damages Expert in Texas

By Christopher Skerritt, M.Ed., MBA, Chief of Economic Services · Published · Reviewed

KW Economics prepares economic damages analyses for fraud and embezzlement cases venued in Texas: the components the loss claim consists of, the records that drive them, and a present value built to Texas's damages rules and venues. Plaintiff and defense.

A fraud or embezzlement economic claim establishes how much was taken, over what period, by what mechanism, and where it went, and quantifies the loss in a form that supports a civil claim or a restitution figure. Read the full fraud and embezzlement analysis guide.

Texas courts and expert standards

Texas trial courts act as gatekeepers for expert testimony and ask whether the economist is qualified, whether the method is reliable and accepted in the profession, and whether it was applied to the facts of the case rather than to assumptions the record does not support. A damages report meets that inquiry by stating each assumption and its source so the analytical gap the court looks for is not there.

Where these cases are heard

Highest court: Supreme Court of Texas. Federal venues: N.D. Tex., S.D. Tex., E.D. Tex., W.D. Tex. Court system: txcourts.gov.

Damages framework

Texas reduces a negligence-based award by the plaintiff's share of responsibility and bars recovery once that share exceeds half. Prejudgment interest accrues on past damages from a defined point after the defendant receives notice of the claim, in contract and tort alike, and is not awarded on future damages, so the report separates past from future amounts as of a fixed date. Statutory limits apply to noneconomic damages in health care liability claims while economic damages are unlimited, so the economist's figure enters the case at its full present value.

How the analysis is built

The same four steps apply to a fraud and embezzlement case venued in Texas; the damages framework above decides which components enter the total.

  1. Map the scheme's mechanism from the records and identify each transaction that fits it.
  2. Confirm the amounts against bank statements, cancelled checks, and third-party documents rather than the internal books alone.
  3. Trace the diverted funds forward to the accounts and assets they reached, and quantify the consequential losses with the causal link explained.
  4. Separate the amounts established from records, the amounts estimated from patterns, and the amounts that could not be determined.

Attorney guides for fraud and embezzlement cases

Other case types in Texas

Frequently asked: fraud and embezzlement cases in Texas

Which Texas courts hear fraud and embezzlement cases?

Fraud and Embezzlement cases venued in Texas are heard in the District Court (General jurisdiction; civil cases above the justice court threshold, felonies, domestic relations) and the County Court at Law (Statutory courts; mid-sized civil cases, misdemeanors). Final appeals run to the Supreme Court of Texas. Matters within federal jurisdiction proceed in the United States District Courts for the Northern District of Texas, Southern District of Texas, Eastern District of Texas, and Western District of Texas.

How does Texas's damages framework shape the economic analysis?

Texas reduces a negligence-based award by the plaintiff's share of responsibility and bars recovery once that share exceeds half. Prejudgment interest accrues on past damages from a defined point after the defendant receives notice of the claim, in contract and tort alike, and is not awarded on future damages, so the report separates past from future amounts as of a fixed date. Statutory limits apply to noneconomic damages in health care liability claims while economic damages are unlimited, so the economist's figure enters the case at its full present value. Texas trial courts act as gatekeepers for expert testimony and ask whether the economist is qualified, whether the method is reliable and accepted in the profession, and whether it was applied to the facts of the case rather than to assumptions the record does not support. A damages report meets that inquiry by stating each assumption and its source so the analytical gap the court looks for is not there.

More questions about fraud and embezzlement analysis

References

Request a consultation on fraud and embezzlement cases in Texas or call (201) 343-0700. Plaintiff and defense counsel.