Expert witness· Mary Hull Financial Investigations

Mary Hull

A certified fraud examiner and state financial investigator who testified for the prosecution as a forensic accounting expert in all four Dan Markel murder trials.

AppearedGarcia–Magbanua Magbanua Retrial Charlie Adelson Donna Adelson

2,399 lines·25 proceedings·3 mentions·4 trials

About

Hull provides a recurring forensic-accounting record through which the trials examined banking activity, cash deposits, tax and employment records, vehicles, and Adelson-linked payments, while also documenting the limits of what those records could establish.

Mary Hull is a financial investigator and forensic accountant who testified in the Garcia–Magbanua 2019 Joint Trial, the Magbanua retrial in 2022, the Charlie Adelson trial in 2023, and the Donna Adelson trial in 2025. Her analyses drew on bank, employment, tax, vehicle, payment, and business records, using summaries and charts to organize financial activity. Her testimony repeatedly addressed changes in Luis Rivera's banking activity, cash deposits to Katherine Magbanua's accounts, vehicle-related assistance, and Adelson Institute checks or other Adelson-linked expenses. In the later proceedings, her review also addressed payroll, management, communication, and business-record questions. She consistently explained that her conclusions were limited to the records reviewed and could not by themselves identify the source of particular cash deposits or resolve every possible cash-payment explanation.

Trial Record (25)

GMGarcia–MagbanuaSep 26, 2019 – Oct 11, 2019Called by prosecution

Financial investigator Mary Hull presented financial-record analysis concerning cash deposits, vehicles, tax returns, and Adelson-linked expenses, then was recalled to compare reported income with deposits. Defense questioning tested the limits of the records and possible alternative income explanations.

Day 6

Oct 4, 2019

DirectMary Hull - DirectMary HullAnna Norris3highlights256lines spoken

Summary

Financial investigator Mary Hull authenticated financial records and summaries, testified about vehicle purchases and banking patterns, and described Adelson Institute payments to Katherine Magbanua.

Highlights (3)

testimony highlightHull identified vehicles acquired by Garcia and Rivera after the homicide, described Magbanua's Lexus title history, and said her review found no record of a payment by Magbanua for the Lexus.Open in transcript →Watch this moment ▶

Quote“I could not find any record of a payment.”— Mary HullHull described the result of her review for a Magbanua payment for the Lexus formerly titled to Harvey Adelson.Open in transcript →Watch this moment ▶

testimony highlightHull described a temporary change in Rivera's banking pattern after July 16, 2014, saying he stopped making large cash withdrawals and overdraft payments before the former pattern resumed.Open in transcript →Watch this moment ▶

DirectMary Hull - Direct (Part 2)Mary HullAnna Norris2highlights159lines spoken

Summary

Mary Hull described financial records concerning payments to Katherine Magbanua, her surgery and employment records, and a cash-deposit analysis; the court limited some text evidence and admitted the amended exhibit set.

Highlights (2)

testimony highlightHull testified that Magbanua's records showed $195 in payments toward the surgery, while she found no corresponding cash withdrawals for the remaining cash balance.Open in transcript →Watch this moment ▶

Quote“I do not have a record of her being employed.”— Mary HullHull gave this qualification when asked about the period of Magbanua's highest cash deposits.Open in transcript →Watch this moment ▶

CrossMary Hull - CrossMary HullSaam Zangeneh76lines spoken

Summary

Garcia's counsel tested gaps in Hull's vehicle-price records and the limited scope of her financial review.

CrossMary Hull - CrossMary HullChristopher DeCoste1highlight194lines spoken

Summary

Magbanua's counsel tested limits in Hull's financial analysis, introduced bank-record excerpts, and disputed proposed text-message exhibits.

Highlights (1)

Quote“It's accurate based on the -- what I have for records, and I do denote that I do not have any records from January to July.”— Mary HullHull qualified a chart comparing yearly cash deposits by explaining that part of the 2013 records was unavailable.Open in transcript →Watch this moment ▶

CrossMary Hull - Cross (Part 2)Mary HullChristopher DeCoste1highlight36lines spoken

Summary

Magbanua's counsel challenged the scope of Hull's financial analysis with employment-related texts and a possible nightclub-income explanation.

Highlights (1)

Quote“Any time there's a difference in information, it does change my analysis.”— Mary HullHull acknowledged that additional information could affect a financial analysis.Open in transcript →Watch this moment ▶

RedirectMary Hull - RedirectMary HullAnna Norris1highlight57lines spoken

Summary

Hull defended aspects of her financial analysis, and the court admitted a redacted text-message exhibit after resolving a context objection.

Highlights (1)

testimony highlightHull testified that the Adelson Institute personnel packet she received was sparse compared with employment records she had reviewed previously.Open in transcript →Watch this moment ▶

RecrossMary Hull - RecrossMary HullChristopher DeCoste1highlight8lines spoken

Summary

Hull acknowledged she could not determine the full context of text messages in Government 184.

Highlights (1)

Quote“Yes. I remember that text message. I do not know the context because I just read one text message.”— Mary HullHull qualified her interpretation of the defense text by identifying the limited context she reviewed.Open in transcript →Watch this moment ▶

Day 8

Oct 8, 2019

DirectMary Hull - Direct (Recall)Mary HullAnna Norris1highlight61lines spoken

Summary

Hull authenticated Magbanua's tax returns and compared reported income with cash deposits; she also described Garcia's tax filings.

Highlights (1)

testimony highlightHull testified that Magbanua reported $15,390 in 2014 wages and that her records showed $46,820 in 2014 cash deposits; she estimated the difference at approximately $31,000.Open in transcript →Watch this moment ▶

CrossMary Hull - CrossMary HullSaam Zangeneh5lines spoken

Summary

Hull acknowledged she did not retrieve Garcia's closed-account bank records and said they might possibly have been obtainable from archive.

CrossMary Hull - Cross (Recall)Mary HullChristopher DeCoste20lines spoken

Summary

Hull acknowledged gaps in the reviewed records and limits on whether they could rule out Magbanua's nightclub employment.

RedirectMary Hull - RedirectMary HullAnna Norris3lines spoken

Summary

Hull said two Club Fate checks had bounced and were checks, not cash tip payments.

KMMagbanua RetrialMay 18, 2022 – May 27, 2022Called by prosecution

On Day 5, Mary Hull presented a financial-record analysis of cash deposits, employment entries, Adelson Institute checks, and related payments. Cross-examination addressed the limits of assigning cash or payments to a particular source.

Day 1

May 18, 2022

OpeningOpening Statement - Tara KawassTara KawassMentioned

Summary

Kawass argued that the evidence would show Magbanua did not know of the alleged killing plan and challenged the State's expected proof.

Mentioned in this proceeding.

Day 5

May 24, 2022

DirectMary Hull - DirectMary HullSarah Kathryn Dugan4highlights454lines spoken

Summary

Financial investigator Mary Hull presented bank-record and employment analyses, including Magbanua's cash deposits, Adelson Institute checks, and Rivera's changing cash-withdrawal pattern.

Highlights (4)

testimony highlightHull testified that Luis Rivera's usual pattern of promptly withdrawing cash from direct deposits changed after July 18, 2014; she said the money stayed in his account without overdrafts until the prior pattern resumed around November.Open in transcript →Watch this moment ▶

Quote“He primarily worked in cash. His Coastal Masonry employment records would be direct deposited into his account. And then as soon as it hit his account, he would pull it out in cash, almost all of it; so much so that he would end up having overdrafts for automated charges that would come through. And that was just a normal pattern for him. He operated in cash.”— Mary HullHull described the baseline banking pattern she used to compare Rivera's later account activity.Open in transcript →Watch this moment ▶

evidence eventThe court admitted Hull's financial account summaries, charts, and employment timeline as State's Exhibits 81A through M without objection.Open in transcript →Watch this moment ▶

Quote“You wouldn't necessarily write three checks to one employee.”— Mary HullHull explained her view of why sequential checks to one employee differed from ordinary payroll practice.Open in transcript →Watch this moment ▶

CrossMary Hull - CrossMary HullChristopher DeCoste3highlights203lines spoken

Summary

Hull said her bank-record analysis could not identify cash sources; the court allowed Lexus-message questioning and admitted a defense bank-statement exhibit.

Highlights (3)

testimony highlightHull confirmed that her review was confined to materials provided to her and that bank records could not identify the source of cash deposits.Open in transcript →Watch this moment ▶

Quote“I can only analyze the data that's in the bank statement.”— Mary HullHull stated the central limitation of her financial analysis.Open in transcript →Watch this moment ▶

Quote“Cash is cash. I do not know.”— Mary HullHull said she could not determine the source of the cash used for the payment under discussion.Open in transcript →Watch this moment ▶

sidebarMessages Used to Challenge WitnessDuring Mary Hull - Cross

Summary

Counsel disputed whether a witness who had testified about bank and employment records could be questioned about reviewed messages concerning a vehicle-registration exchange.

RedirectMary Hull - RedirectMary HullSarah Kathryn Dugan1highlight35lines spoken

Summary

Hull clarified revisions to her financial timeline and tax-record review; the court barred a proposed question about Donna Adelson's Fifth Amendment rights.

Highlights (1)

testimony highlightHull said records she reviewed identified Harvey Adelson as the dentist seen on the date of an Adelson Institute payment.Open in transcript →Watch this moment ▶

sidebarWitness Fifth Amendment ReferenceDuring Mary Hull - Redirect

Summary

Counsel disputed a suggestion that a prospective witness had invoked the Fifth Amendment and requested a curative instruction.

CACharlie AdelsonOct 26, 2023 – Nov 6, 2023Called by prosecution

On Day 3, Hull presented forensic-accounting testimony about financial records, including banking patterns, cash deposits, vehicle-related assistance, and Adelson Institute payments.

Day 3

Oct 30, 2023

DirectMary Hull - DirectMary HullSarah Kathryn Dugan5highlights334lines spoken

Summary

Financial investigator Mary Hull presented admitted records and testimony about cash deposits, banking patterns, and Adelson Institute payments.

Highlights (5)

rulingThe court permitted Hull to offer forensic-accounting opinions after the defense declined voir dire and raised no challenge.Open in transcript →Watch this moment ▶

testimony highlightHull testified that Rivera's prior pattern of withdrawing payroll cash and incurring overdraft charges stopped after the murder before later resuming, which she interpreted as consistent with another cash source.Open in transcript →Watch this moment ▶

Quote“That indicated to me that he had additional source of cash, and he was not having to rely on removing cash from the bank to operate. He liked to operate in cash.”— Mary HullHull stated her interpretation of Rivera's changed banking pattern.Open in transcript →Watch this moment ▶

Quote“She received $1400 that she put into her Chase 7242 account.”— Mary HullHull identified a cash deposit she found after reviewing messages and Magbanua's account records.Open in transcript →Watch this moment ▶

Show all 5 highlights

testimony highlightHull testified that Magbanua deposited $44,963 in cash in the 12 months after the murder, compared with $15,600 in the preceding 12 months; she identified $17,300 deposited from July 19 through the end of August 2014.Open in transcript →Watch this moment ▶

CrossMary Hull - CrossMary HullDan Rashbaum1highlight64lines spoken

Summary

Hull agreed that the records showed different banking patterns for Rivera and Magbanua and discussed limits of the available payment records.

Highlights (1)

testimony highlightHull agreed that Rivera's post-murder banking pattern differed from Magbanua's: Rivera later resumed withdrawals, while Magbanua's cash deposits continued.Open in transcript →Watch this moment ▶

RedirectMary Hull - RedirectMary HullGeorgia Cappleman2highlights18lines spoken

Summary

Hull clarified the differing cash-deposit patterns and described messages between Magbanua and Charlie Adelson.

Highlights (2)

testimony highlightHull contrasted Rivera's lack of a cash-deposit habit with Magbanua's daily-recorded deposits, which she said were broken into differing amounts rather than made as one monthly $2,000 deposit.Open in transcript →Watch this moment ▶

Quote“No. They were always broken up. I think the highest deposit she ever put in was 2,000, though.”— Mary HullHull disputed the characterization of Magbanua's deposits as a single recurring monthly payment.Open in transcript →Watch this moment ▶

DADonna AdelsonAug 22, 2025 – Sep 4, 2025Called by prosecution

On Day 3, forensic accountant Mary Hull testified from financial and business records about banking activity, Adelson Institute checks deposited to Katherine Magbanua, and related payroll and management records.

Day 3

Aug 26, 2025

ProceduralSidebar — Slide 38 Hearsay Ruling & Hull Late-Disclosure AccommodationMentioned

Summary

The court sustained a hearsay objection to planned slide 38, allowed defense time to speak with Mary Hull and review a revised PowerPoint, and directed the trial to proceed.

Mentioned in this proceeding.

DirectMary Hull - DirectMary HullSarah Kathryn Dugan2highlights385lines spoken

Summary

Forensic accountant Mary Hull detailed financial records involving cash deposits, Adelson Institute checks to Katherine Magbanua, and banking patterns following Dan Markel's murder.

Highlights (2)

Quote“Right after the murder, he, all of a sudden, left the money in the account, and then nothing overdrafted for about four months.”— Mary HullHull identified the post-murder change in Rivera's banking pattern that the State explored as a possible cash-source indicator.Open in transcript →Watch this moment ▶

rulingThe court accepted Mary Hull as an expert permitted to provide forensic-accounting opinions after the defense declined voir dire and raised no objection.Open in transcript →Watch this moment ▶

CrossMary Hull - CrossMary HullJackie L. Fulford2highlights17lines spoken

Summary

Mary Hull confirmed limits in the reviewed financial records and clarified Adelson Institute management and ownership dates.

Highlights (2)

testimony highlightHull confirmed that the records did not show whether the $1,700 vehicle transfer was paid in cash.Open in transcript →Watch this moment ▶

Quote“There was no explanation in the text messages to say why there was a discount for cash.”— Mary HullHull identified a limitation in the records underlying the cash-discount discussion.Open in transcript →Watch this moment ▶

RedirectMary Hull - RedirectMary HullSarah Kathryn Dugan1highlight12lines spoken

Summary

Hull clarified payroll and corporate-record listings for Adelson Institute, including changes involving Harvey Adelson and Charlie.

Highlights (1)

testimony highlightHull confirmed that employees appearing in the cash-discount text messages were also listed on Adelson Institute payroll.Open in transcript →Watch this moment ▶

Day 9

Sep 4, 2025

RebuttalRebuttal Closing - Georgia CapplemanGeorgia CapplemanMentioned

Summary

Cappleman rebutted defense themes, urging jurors to weigh the text, financial, and family-communication evidence together and reject the extortion account.

Mentioned in this proceeding.