_________________________________

Robert A. Canfield, VSB #16901

Canfield Wells, LLP

4124 E. Parham Road

Richmond, VA 23228

(804)673-6600

(804)673-6604

Counsel for Defendant

UNITED STATES BANKRUPTCY COURT 

EASTERN DISTRICT OF VIRGINIA

Richmond Division

In Re: )

)

Lewis E. Wilkerson, Jr., )

)

Debtor )

)

ROBERT E. DIXON, ) Case Number: 20-34576-KLP

Individually and Derivatively on behalf of )

D.E.R. LLC ) Ch. 11

)

Plaintiff )

v. )

) Adversary Proceeding

LEWIS E. WILKERSON, JR. )

) No. 21-03008 - KLP

Defendant. )

__________________________________________)

DEFENDANT’S OBJECTIONS TO PLAINTIFF’S WITNESSES

Comes now the defendant, Lewis Wilkerson (“Defendant”), by counsel, and for his Objections 

to Plaintiff’s Witnesses respectfully represents as follows:

1. Defendant objects to Tonya Futrell, CPA being called for any purpose other than for 

rebuttal. Tonya Futrell, CPA was designated only as a rebuttal expert and not as an expert in Plaintiff’s 

case in chief. See Document 12 filed herein.

2. Defendant objects to Tonya Futrell, CPA’s testimony derived from or referencing “a. 

Compensation analysis summary. b. Altered and deleted QuickBooks transaction reports. c. Summary 

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of funds to and from D.E.R. that affected the Loan die to Mr. Wilkerson[sic] account balance. d. Page 

21 of 23 in interrogatory questions in which Mr. Wilkerson confirms conservative estimate of 

$0.10/mile.” Document 12. While the foregoing were listed as Exhibits to Plaintiff’s Rebuttal Expert 

Disclosure and Report, they were not included as Exhibits to the Report or as Exhibits in Plaintiff’s

Exhibit List as required by B.R.C.P. 7026 and F.R.C.P. 26(a)(2)(B)(iii). 

Copies of Plaintiff’s Proposed Exhibits were made available to Defendant’s counsel one (1) 

day before objections were due. It was only then determined these Exhibits were missing, prejudicing 

Counsel’s ability to prepare for a hearing on this matter. 

3. Defendant objects to Tonya Futrell, CPA’s testimony derived from or referencing the 

Rebuttal Expert Witness Disclosure Report (the “Report”). The Report is conclusory and does not 

fulfill the requirements of B.R.C.P. 7026; F.R.C.P. 26(a)(2)(B)(i); F.R.C.P. 26(a)(2)(B)(ii) or F.R.C.P. 

26(a)(2)(B)(iii). The Report does not contain the basis and reason for Ms. Futrell’s opinions, only 

conclusions. The Report does not contain the Exhibits that will be used to summarize or support Ms.

Futrell’s conclusory opinions. Documents and evidence containing the facts and data considered by 

Ms. Futrell when preparing the Report and/or formulating her conclusions were not proposed as 

Exhibits. 

4. Defendant objects to Tonya Futrell, CPA’s testimony with regard to compensation paid 

per timber hauling trip. According to the Report, Ms. Futrell is basing her conclusory opinions on price

per mile as opposed to price per ton per mile. This erroneous calculation is nonconforming and of little 

to no probative value. 

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 By: /s/ Robert A. Canfield

 Counsel

Robert A. Canfield, VSB #16901

Canfield Wells, LLP

4124 E. Parham Road

Richmond, VA 23228

(804)673-6600

(804)673-6604

Counsel for Defendant

CERTIFICATE OF SERVICE

I hereby certify that on this 20th day of October, 2021, a copy of the foregoing Defendant’s 

Objections to Plaintiff’s Witnesses was hand delivered to: W. R. Baldwin, III, Esq., Meyer Baldwin, 

Long & Moore, LLP, 5600 Grove Avenue, Richmond, VA 23226.

 /s/ Robert A. Canfield

Robert A. Canfield

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