Mr. Hutchings specializes in conducting economic analysis in complex tax, securities, and antitrust matters. He testifies, supports experts, and leads case teams in analyzing and developing economic and financial evidence to support attorneys.

Having assisted experts and attorneys for both taxpayers and taxing authorities, Mr. Hutchings has extensive experience in tax disputes and transfer pricing matters. He has worked on cases such as Cross Refined Coal LLC, Eaton, and Salem. He focuses on developing innovative economic analyses to assess the best method, economic substance, substance over form, and the business purpose doctrine for use in all stages of tax controversy and tax planning. Clients have retained him to serve as an expert and to author expert reports on tax issues.

Mr. Hutchings is also experienced in securities matters. He has been involved in several disputes arising out of the financial crisis related to residential mortgage-backed securities, credit ratings, and financial guaranty insurance. These matters often involve managing large amounts of data and conducting detailed statistical analyses. Mr. Hutchings has both offered expert evidence and supported leading academic experts, including Nobel laureate Joseph Stiglitz in securities matters.

In antitrust and competition matters, Mr. Hutchings consults to attorneys and industry and academic experts. These matters have included mergers and single-firm conduct. He has written on using insights from competition economics in tax disputes and other economic analyses. Additionally, Mr. Hutchings is experienced in valuation and commercial damages in varied contexts. He has estimated damages arising from tortious interference, breach of contract, and other contractual and extra-contractual remedies.

Practices
Education

Massachusetts Institute of Technology
SB in Economics and SB in Mathematics

University of Toronto
MA in Economics

University of Toronto
Faculty of Law, JD

Personal Interests

David was born and grew up in Western Newfoundland, where he developed an appreciation for outdoor pursuits, including fly-fishing and downhill skiing. He has been involved with music for many years, having minored in music as an undergrad, and continues to play trumpet in two Toronto-area community groups: the Metropolitan Winds and the North York Concert Orchestra.

While living in the Boston area, David was an active volunteer at MIT. He continues to volunteer from Toronto by interviewing prospective applicants, co-chairing a capital campaign for a residence, and serving on the board of a purchasing cooperative for students.