Person Michael Spindler Depp v. Heard← All People
Expert Witness

Michael Spindler

Courtroom still of Michael Spindler.

Forensic accountant who assessed Depp’s claimed lost earnings and challenged Heard’s damages analysis.

2022 Defamation Trial Apr 11 – Jun 1, 2022
Called by plaintiff
170 lines 5 proceedings 14 highlights

About

Michael Spindler testified as an economic damages expert for Depp. His estimate compared Depp’s actual earnings with expected earnings based on 2017 and included a proposed Pirates film role based on agent Jack Whigham’s testimony. A chart presented to the jury put the total claimed loss at about $40.3 million. On cross-examination, Rottenborn questioned the absence of a written contract for the film role and the choice of 2017 as a baseline. Spindler defended that year as recent and one Whigham had described as typical. His calculation did not establish what caused the claimed losses.

Recalled to address Kathryn Arnold’s damages analysis for Heard, Spindler criticized her comparable-actor approach as insufficiently supported and used Heard’s historical earnings as an alternative baseline. He did not offer an opinion on whether the Depp/Waldman statements affected her career or on her future earning potential.

Trial Record (5)

2022 Defamation Trial Apr 11, 2022 – Jun 1, 2022 5 proceedings

Day 13

Direct Direct Examination of Michael Spindler Michael Spindler Wayne Dennison 4 44
Summary

Forensic accountant Spindler testified to $40.3M in Depp lost earnings: $20.25M net from the lost Pirates 6 role and ~$20M net from reduced non-franchise bookings post-op-ed.

Highlights (4)
Cross Cross-Examination of Michael Spindler Michael Spindler J. Benjamin Rottenborn 2 80
Summary

Rottenborn questioned Spindler about the absence of a written Pirates 6 contract, his choice of 2017 as a baseline, and the limits of his opinion on causation.

Highlights (2)
Redirect Redirect Examination of Michael Spindler Michael Spindler Wayne Dennison 2 3
Summary

Two-question redirect in which Spindler defends his 2017 base year choice and earnings-comparison methodology; witness excused subject to recall.

Highlights (2)
Quote

“2017 was a year in which Mr. Whigham indicated that that was a typical year for Mr. Depp. He had a studio. He had an independent. He had an endorsement deal.”

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Quote

“You're taking a look at what Mr. Depp would have been expected to earn in a typical year, and then you're comparing that to the period of time where you're analyzing following the op-ed from December of 2018 through October 2020.”

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Day 21

Direct Direct Examination of Michael Spindler Michael Spindler Wayne Dennison 3 17
Summary

Forensic accountant Spindler testifies Arnold's damages analysis for Heard is methodologically unsupported, and presents Heard's historical earnings as a factual baseline.

Highlights (3)
Cross Cross Examination of Michael Spindler Michael Spindler J. Benjamin Rottenborn 3 26
Summary

Rottenborn's brief cross confirms Spindler's opinion is limited to rebutting Arnold's calculations and elicits that he has no experience calculating actress defamation damages.

Highlights (3)

Evidence From Their Proceedings (8)

Documents Unclear

Nov. 2020 'Disney Scratches Depp POTC6 Return' Article

A news item dated November 5, 2020, headlined 'Disney reportedly scratch plans for Depp's POTC6 return,' introduced as Deposition Exhibit 60 during Tina Newman's testimony and…

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Documents Unclear

April 2018 Dan Wootton / The Sun 'Wife Beater' Article

April 2018 article by Dan Wootton in The Sun calling Depp a 'wife beater,' published approximately eight months before the Washington Post op-ed.

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Documents Unclear

Heard Tax Returns 2013–2019 (~$10M total)

Heard's tax returns for 2013–2019 showing total compensation of approximately $10 million.

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October 2018 Press Reports on Depp's Pirates 6 Exclusion

October 2018 press articles reporting that Disney had decided not to cast Depp in Pirates of the Caribbean 6, published approximately two months before the op-ed.

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Documents Admitted

Spindler Annual Income Chart 2009–2020

Demonstrative earnings chart from Spindler's expert report showing Depp's annual income from 2009 to 2020, drawn from records provided by Ed White's office.

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Documents Unclear

Spindler Deposition Transcript (Vol. 2, Mar. 25)

Spindler deposition transcript, Volume 2, March 25, referenced by Rottenborn at the first sidebar.

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Documents Unclear

Spindler Expert Report (scope / designation)

Spindler's expert report referenced in sidebar discussions about his designation boundaries, covering historical earnings only.

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Documents Excluded

Spindler Lost Earnings Demonstrative ($40.3M)

Lost earnings demonstrative chart prepared by Spindler's firm showing a two-component breakdown and a $40,318,237 total, used as a demonstrative and not moved into evidence.

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