Page 133 of The Flock book states that "Paul gave strong counsel" about taking a brother to court.
The most pertinent reference is the Nov 15, 1973 WT QFR.
That article says:
"Here Paul was showing the Corinthian Christians the inconsistency of taking disputes between Christians before secular tribunals. The judges would be men who were not governed by the lofty principles of God’s law and whose consciences were not trained through a study of his Word. As many of the judges at that time were corrupt and accepted bribes, Christians had little reason to believe that their judgment would be just. "
and of course refers to Paul's words: "“Does anyone of you that has a case against the other dare to go to court before unrighteous men, and not before the holy ones? Or do you not know that the holy ones will judge the world? And if the world is to be judged by you, are you unfit to try very trivial matters? Do you not know that we shall judge angels? Why, then, not matters of this life? "
So, in the first century, there was a question of corrupt "worldly" judges, and that the holy ones were qualified to judge trivial matters.
However, WT then goes on to extrapolate that this spills over to elders today: "In view of the foregoing, would dedicated Christians today go before secular courts if that were to injure the advancement of true worship or misrepresent it in the eyes of outsiders? No. Of course, as all other people, true Christians are still imperfect humans. They make mistakes, and problems arise in connection with business matters and the like. But differences of this nature ought to be settled within the congregation, for God’s Word provides the needed guidelines and there are men in the congregation who are well grounded in the Bible."
5 points:
1. The Bible specifies "the holy ones," not elders.
2. It would be rare for a developed-country judge to be bribed in a JW dispute - dream on.
3. Most business matters are not "trivial" - anyone involved in litigation knows how much sorting out needs to be done.
4. Although a few elders could be termed competent, how many rocks-in-their-heads elders are out there - esp. when in a one-elder KH.
5. And what happens when one party "evidently has Jehovah's blessing?" (i.e. is friends with the Elder Judge.)
"However, if a Christian refuses to correct a serious wrong when it is made clear to him by elders serving in judicial capacity in the congregation, such a one would be expelled. ... The injured party could thereafter decide whether legal action should be taken in an attempt to force the guilty one, now disfellowshiped, to rectify matters."