Opinion ID: 1442597
Heading Depth: 2
Heading Rank: 4

Heading: The factual sufficiency of the default judgment entered as a discovery sanction.

Text: We reject Young's contention that JRBI's accounting entered as a default judgment against him was factually insufficient to constitute a default judgment of accounting. In most cases involving entry of default judgments pursuant to NRCP 55(b) in favor of plaintiffs on unliquidated sums, the plaintiff must prove up both the fact and amount of damages by substantial evidence. Kelly, 96 Nev. at 193-94, 606 P.2d at 1092. In cases involving entry of default judgment as a discovery sanction, the non-offending party need only establish a prima facie case in order to obtain the default judgment. TeleVideo, 826 F.2d at 917. The offending party has forfeited the right to litigate this prima facie case. Thus, we will not reverse a default judgment entered as a sanction where the non-offending party has established a prima facie case by substantial evidence. JRBI's 15-page authenticated accounting summarized partnership disbursements, receipts, liabilities and assets. The accounting is further supported by several indexed files containing the primary source documents of partnership transactions. For these reasons, JRBI's documents suffice to state a prima facie accounting according to the elements of an accounting as stated in Polikoff v. Levy, 132 Ill. App.2d 492, 270 N.E.2d 540 (1971). We hold that the accounting adopted by the district court constitutes substantial evidence of a prima facie accounting. Even if correct, Young's sundry and specific criticisms of the accounting do not render the prima facie case insubstantial. By fabricating evidence Young has forfeited his right to object to all but the most patent and fundamental defects in the accounting.