Stout served as an oil and gas mineral valuation expert for Chevron’s corporate tax department in connection with liquidation of the Chevron Community Foundation. The Foundation held multiple oil and gas mineral and royalty properties in Texas; we toured the principal field in the Permian Basin. We oversaw the development of a third party petroleum engineering report regarding the properties. Our report was reviewed and approved by the technical personnel at Chevron responsible for overseeing the subject properties. Our full narrative report was required for Internal Revenue Service requirements.