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1
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TITLE
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EXTRACTED KEY WORDS
INDEX SUMMONS COUNTY PROCEEDING TRANSACTION ATTORNEY PLAINTIFF DEFENDANT ALIAS KASANOF SCHWARTZ LASON AVCR1UT PETITIONER DEI-J YORK YORJL IDQL LLLJ MWW MOMXII RESPONDENT SAKK BIEW YORK SIRZI NATURE SPECIAL PROCEEDING YESCI PROVISIONAL REMEDY YESC |
46s3004R- 125M-78
<-
~ D d /p : *
)JfT
COUNTY CLERK, NEW YORK COUNTY
" ?;:`I/
t' INDEX NuMf3ER
Application for INDEX NUMBER
8018,
C.P.L.R.
FEE
Spaces below to be TYPED or PRINTED
Do not write in this spare
TITLE OF
CHECK ONE
EWIMER
cl TRANSACTION
.- ,"
ALIAS dWJik.L-LNy i~Liw01J
NOT
i ~N~MER
.di 1m1 ylj&;i, i' (J:L
SNIPPETS:
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2
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REPLY MEMO MTD
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EXTRACTED KEY WORDS
DWORMAN YORK THRIFT CREDIT CORPORATION COURT MEMORANDUM MOTION SAUDI CONTRACT FRIGITEMP CPLR FRAUD KOFFMAN ALLEGATION COMPLAINT RES JUDICATA ALVIN DWORMAN BURTON DEFENDANT SUPPORT DISMISS JUDGEMENT APPELLATE DIVISION SUPREME COURT COUNTY UPREME COURT ZOUNTY PRIOR SUIT NATIONAL BANK FINANCIAL STATEMENTS LOSS SUSTAINED PLAINTIFFS |
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NEW YORK
ALVIN DWORMAN, BURTON I. KOFFMAN
and THRIFT CREDIT CORPORATION,
Plaintiffs,
-against- Index N o . 2595/83
ARTHUR ANDERSEN & CO. I
Defendant.
- - - - - - - - - - - - - - - - - - -X
DEFENDANT'S REPLY MEMORANDUM
IN SUPPORT OF MOTION TO DISMISS
BREED, ABBOTT & MORGAN
C i t i c o r p Center
153 East 53rd Street
New York, New York 10022
(212) 888-0800
-and-
WILSON & McILVAINE
135 South LaSalle Street
Chicago, Illinois 60603
(312) 263-1212
Attorneys f o r Defendant
Arthur Andersen & Co.
;UPREME COURT OF THE STATE OF NEW YORK
ZOUNTY OF NEW YORK
ALVIN DWORMAN, BURTON I. KOFFMAN
and THRIFT CREDIT CORPORATION,
P l a i n t i f f s ,
- a g a i n s t - I n
lRTHUR ANDERSEN & CO. #
D e f e n d a n t .
SNIPPETS:
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3
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MOTION TO DISMISS
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EXTRACTED KEY WORDS
DEFENDANT MOTION ACCOUNTING CPLR FRAUD COURT SOUNDING ALLEGES ALLEGATION NEGLIGENCE ULTRAMARES TRUST RICH DISMISS RES PURSUANT FRIGITEMP MISLEADING CERTIFIES PARAGRAPH TOUCHE PRIOR BAR ROSS LEE COMPLAINT PURS RECOVER DAMAGES EXTENDING DWORMAN |
SUPREME COURT : NEW YORK COUNTY
S P E C I A L TERM : PART I
ALVIN D W O W N , BURTON I. KOFFMAN
and THRIFT CREDIT CORPORATION,
P l a i n t i f f s ,
- against- I
Motion N o 9 of
ARTHUR ANDERSEN & CO., March 11, 1 9 8 3
FRAIMAN, J . :
By t h i s motion defendant Arthur Andersen & Co.,
an accounting firm, moves t o dismiss t h e complaint pur-
s u a n t t o CPLR 3211Ca) ( 5 ) on t h e ground of res j u d i c a t a ,
o r pursuant t o CPLR 3211(a) ( 7 ) on t h e ground t h a t it
f a i l s t o state a cause of a c t i o n , o r pursuant t o CPLR
3016(b) on t h e ground t h a t it f a i l s t o p l e a d f r a u d w i t h
s u f f i c i e n t d e t a i l . By t h e i r complaint p l a i n t i f f s seek
t o recover damages t h e y a l l e g e d l y s u s t a i n e d as a r e s u l t
of extending c r e d i t to Frigitemp Corp., a c l i e n t of
Arthur Andersen, based upon a l l e g e d l y f a l s e and misleading
f i n a n c i a l s t a t e m e n t s of Friqitemp prepared and c e r t i f i e d
by defendant.
This i s t h e second a c t i o n brought by t h e s e
p l a i n t i f f s a g a i n s t defendant. The f i r s t a c t i o n was dis-
missed by t h e A p p e l l a t e Division. Dworman v. Lee, 8 3 A.D.
SNIPPETS:
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4
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DEF MEMO SUP MTD
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EXTRACTED KEY WORDS
PLAINTIFFS CPLR COURT JUDGEMENT RES JUDICATA MERITS YORK FAILURE MOTION COMPLAINT DISMISS ALLEGATIONS FRAUD DEFENDANTS MEMORANDUM FINANCIAL STATEMENTS NEGLIGENCE THRIFT CREDIT CORPORATION DISMISSAL PURSUANT APPELLATE DIVISION ROSS AFF CONCLUSORY ALLEGATION ALVIN DWORMAN BURTON KOFFMAN CONTRACT FRAUDULENT CERTIFIED PUBLIC ACCOUNTANTS PLEADING |
SUPREMF: COURT OF THE STATE OF NEW YORK
COUNTY OF NEW YORK
ALVIN DWORMAN, BURTON I. KOFFMAN :
and THRIFT CREDIT CORPORATION,
Plaintiffs,
-against-
ARTHUR ANDERSEN & CO.,
Defendant.
- - - - - - - - - - - - - - - - - x
DEFENDANT'S MEMORANDUM
IN SUPPORT OF MOTION TO DISMISS
BREED, ABBOTT & MORGAN
Citicorp Center
153 East 53rd Street
New York, New York 10022
(212) 888-0800
-and-
WILSON & McILVAINE
135 South LaSalle Street
Chicago, Illinois 60603
(312) 263-1212
Attorneys for Defendant
Arthur Andersen & Co.
Table of Contents
ARGUMENT. . . . . . . . . . . . . . . . . . . . . . . . 4
I. THE ACTION IS BARRED
BY RES JUDICATA . . . . . . . . . . . . . . . . . 4
A . The Judgment is Dworman I
is a Final Judgment . . . . . . . . . . . . . 7
*3. Dworman I was Based on the
Same Cause of Action as the
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5
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NOT DEPOSITION
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EXTRACTED KEY WORDS
THRIFT CREDIT CORPORATION ARTHUR SUPREME COURT COUNTY PRACTICE LAW DEFENDANT ARTHUR DEPOSITION ORAL EXARNINAT AGENT KNOWLEDGEBLE TRANSACTIONS COMMENCING MORGAN THEREAFTER ROBERT KASANOF ATTORNEYS |
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NEW YORK - - - - - - - - - X
- - - - - - - - -
ALVIN DWORMAN, BURTON I . KOFFMAN Index No. 2595/83
and THRIFT CREDIT CORPORATION,
P l a i n t i f f s ,
- against- NOTICE O F
F I
ARTHUR ANDERSEN & CO.,
Defendant.
- - - - - - - - - - - - - x
, - - e - -
I / S I R S
W PLEASE TAKE NOTICE THAT, pursuant t o A r t i c l e 3 1 of
t h e C i v i l Practice Law and Rules, defendant Arthur A n d e r s e n
& Co. ("Andersen") w i l l take t h e deposition upon oral exarnina-
t i o n of p l a i n t i f f THRIFT CREDIT CORPORATION, by i t s agent most
knowledgeble w i t h respect t o t h e transactions and events
described i n the C o m p l a i n t , commencing a t 1 O : O O a.m. on
March 21, 1 9 8 4 a t t h e o f f i c e s of B r e e d , A b b o t t &
153 East 53rd Street, New York, New Y o r k 10022, and continu-
ing from day to day thereafter until completed.
D a t e d : New Y o r k , New York
February 13, 1984 Yours, etc.
BREED, ABBQTT & MORGAN
1 5 3 E a s t 53rd Street
New Y o r k , New York 1 0 0 2
( 2 1 2 ) 888 - 0800
-and-
WILSON & McILVAINE
135 South L a S a l l e S t r e
Chicago, Illinois 60603
( 3 1 2 ) 263- 1212
SNIPPETS:
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6
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STIPULATION
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EXTRACTED KEY WORDS
COURT COUNTY ALVIN DWORMAN BURTON KOFFMAN |
Ym -*.
-.-
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NEW YORK
ALVIN DWORMAN, BURTON I. KOFFMAN
and THRIFT CREDIT CORPORATION,
------------ - - - - h - - - x
Plaintiffs,
-aqainst-
OF
ARTHUR ANDERSEN & CO.,
Defendant.
---------- ---------
IT IS HEREBY STIPULATED
the undersigned, the attorneys of
Burton I. Koffman and Thrift Credit
herein, and Arthur Andersen & Co., defendant
the above entitled action be, and the same
continued and dismissed, with prejudice
This stipulation may be filed without
the Clerk of the Court.
Dated: New York, New York
July , 1984
ii.3
767 Third
New York,
(212)
, .
c BREED, ABBOTT &'M
:`"C
F I -. `I
d 3 ; \
JUL 148-1984 BY qw
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7
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NTC OF APPEAL
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EXTRACTED KEY WORDS
SUPREME COURT COUNTY APPEALS CLERK COMPLAINT KOFFMAN CREDIT CORPORATION ARTHUR HEREBY APPEALS APPELLATE DIVISION FIRST DEPARTMENT SPECIAL TERM HONORABLE ARNOLD FRAIMAN MOTION JUDGMENT DISMISSING RES JUDICATA CPLR COMPLAINT FAILS THEREOF KASANOF SCHWARTZ |
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NEW YORK
_ - _ - _ - - - - l - - - - - - - X
ALVIN DWORMAN, BURTON I. Index No.
KOFFMAN and T H R I F T ,
CREDIT CORPORATION,
Plaintiffs, NOTICE OF
- anainnt-
-=---.--
ARTHUR .ANDERSEN & CO.,
I Defendant.
- - - - - -
- - - - - - - - - -
- X
S I R S :
PLEASE TAKE NOTICE that Arthur Andersen & Co.
("Andersen") hereby appeals to the Appellate Division Of the
Supreme Court of the State of New York, First Department, from
an order made in this action in the Supreme C o u r t : Of the State
of New York, County of New York, Special Term, Part I, by the
ll Honorable Arnold G. Fraiman, filed in the office of the Clerk
ll Andersen's motion for judgment dismissing the complaint under
L ~ U X J L I 1 \ a 1 ( 3 )
on tne ground that the cause of action may not
be maintained because of res judicata, under CPLR 3 2 1 1 ( a ) ( 7 ) on
the ground that t h e complaint fails to state a cause of ac-
116(b) on the ground that
(I
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8
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NOT DEOSITION
|
EXTRACTED KEY WORDS
COURT COUNTY CREDIT CORPORATION DEPOSITION ORAL EXAMINAT BURTON MORGAN THEREAFTER ROBERT KASANOF ATTORNEYS |
. . ,-
,*.
SUPREME COURT OF THE STATE O F NEW YORK
COUNTY OF NEW YORK
ALVIN DWORMAN, BURTON I . KOFFMAN Index N o .
and T H R I F T CREDIT CORPORATION,
P l a i n t i f f s ,
- against- NOTICE O F D
ARTHUR ANDERSEN & CO.,
D e f e n d a n t .
S I R S :
Sr CO. ( " A n d e r s e n " ) w i l l take t h e deposition upon oral examina-
t i o n of p l a i n t i f f BURTON I. KOFFMAN,commencing a t 1O:OO a.m.
on March 2 0 , 1 9 8 4 a t t h e o f f i c e s of B r e e d , A b b o t t &
153 E a s t 53rd Street, New Y o r k , New York 1 0 0 2 2 , and continu-
ing f r o m day t o day thereafter u n t i l c o m p l e t e d .
D a t e d : New Y o r k , New Y o r k
February 13, 1 9 8 3
Y o u r s , etc.
BREED,. ABBOTT & MORGAN
153 East 53rd Street
New Y o r k , New Y o r k 1 0
( 2 1 2 ) 888- 0800
-and-
WILSON & McILVAINE
135 South LaSalle Street
C h i c a g o , I l l i n o i s
( 3 1 2 ) 263- 1212
SNIPPETS:
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9
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MOTION TO DISMISS
|
EXTRACTED KEY WORDS
FRAUD DISMISS ACCOUNTING COURT NEGLIGENCE DEFENDANT SOUNDING ULTRAMARES ALLEGES STREET TRUST DWORMAN MISLEADING APPELLATE DIVISION LEE TOUCHE PLEADING SUPRA CPLR BAR ASSERTING CORRECTS ROSS DISCLOSE CONTRACTS FRIGITEMP SPECIAL TERM MOTION FAILURE DISTINCTIONS |
SUPREME COURT : NEW YORK COUNTY
SPECIAL TERM : PART I
ALVIN DWORMAN, BURTON I. KOFFMAN
and THRIFT C R E D I T CORPORATION,
P l a i n t i f f s ,
- against- I
Motion No 2 9 of
ARTHUR ANDERSEN & Co., March 11, 1983
FRAIMAN, J. :
A r t h u r Andersen, based upon a l l e g e d l y false and misleading
, :
by defendant.
T h i s is t h e second action brought by t h e s e
p l a i n t i f f s a g a i n s t defendant. The f i r s t a c t i o n was dis-
missed by the Appellate Division. D w o r m a n v. Lee, 8 3 A.D.
2d 507 (1st Dept. 19811, aff'd, 56 N.Y.2d 816 ( 1 9 8 2 ) . The
complaint i n t h e original a c t i o n contained 'five causes of
action, two of them sounding i n fraud and three sounding
i n negligence. In reversing a d e n i a l by Special Term of
a motion t o dismiss t h e complaint f o r failure t o s t a t e a
cause of a c t i o n , the Appellate Division, citing Ultramares
Corp. v. Touche, 255 N.Y. 170 (1931), h e l d that an accountinq
f i r m may be l i a b l e in negligence, a s distinguished from
SNIPPETS:
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10
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NOT DEPOSITION
|
EXTRACTED KEY WORDS
SUPREME COURT COUNTY CREDIT CORPORATION PURSUANT PRACTICE LAW DEFENDANT EXAMINAT ALVIN DWORMAN COMMENCING MORGAN CONTINUI THEREAFTER ROBERT KASANOF ATTORNEYS |
SUPREME COURT OF THE STATE O F NEW YORK
COUNTY OF NEW YORK
ALVIN DWORMAN, BURTON I . KOFFMAN Index N o . 2 5 9
and T H R I F T CREDIT CORPORATION,
P l a i n t i f f s ,
- against- NOTICE O F D E P O
ARTHUR ANDERSEN & CO.,
D e f e n d a n t .
PLEASE TAKE NOTICE THAT, pursuant t o A d e l e 31 of
t h e C i v i l Practice Law and R u l e s , defendant A r t h u r A n d e r s e n
& Co. ( " A n d e r s e n " ) w i l l take t h e d e p o s i t i o n upon o r a l
t i o n of p l a i n t i f f ALVIN DWORMAN, commencing a t 1O:OO a.m. on
March 1 9 , 1 9 8 4 a t t h e o f f i c e s of Breed, A b b o t t & Morgan,
153 E a s t 53rd Street, New Y o r k , New Y o r k 1 0 0 2 2 , and continu-
i n g from day t o day thereafter u n t i l completed.
Dated: New York, New York
February 13, 1983
Y o u r s , etc.
BREED, ABBOTT & MORGAN
153 East 53rd Street
New Y o r k , New Y o r k 1 0 0 2
(212) 888- 0800
-and-
WILSON & McILVAINE
135 South L a S a l l e Street
Chicago, Illinois 6 0 6 0 3
( 3 1 2 ) 263- 1212
TO: ROBERT KASANOF, ATTORNEYS
767 T h i r d A v e n u e
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11
.
COMPLAINT
|
EXTRACTED KEY WORDS
DEFENDANTS FRIGITEMP CERTIFICATION CREDIT RISK ACCOUNTING AMOUNT SUFFER OBLIGATIONS PROPER AUDIT RELIANCE YORK PREPARATION ACT GUARANTORS INDEMNITORS INJURY DAMAGES PARAGRAPHS FOREGOING ACCRUE DWORMAN CORPORATIONS RECEIVABLES PAID REPRESENTATIONS DEMAND NOTES RESOURCES |
SUPREME COURT OF THE STATE OF NEW YORK
COUNTY OF NEW YORK
ALVIN DWORMAN, BURTON I. KOFFMAN
and THRIFT CREDIT CORPORATION,
Plaintiffs, COMPLAINT
-against-
ARTHUR ANDE,RSEN & CO., GERALD LEE,
MERVYN SILVER and JOSEPH W. HEILBRUN, :
Defendants. ' :
""'---'~"""-"---------------------x
The plaintiffs, by their attorneys,
Robert Kasanof & Bart M. Schwartz, allege:
Allegations Relevant To All Causes Of Action
1. The plaintiff, Alvin Dworman, is
a resident of the City, County and State of New
York.
2, The plaintiff, Burton I. Koffman, -
is a resident of the City of Binghamton, County
of Broome in the State of New York.
3. The plaintiff, Thrift Credit Cor-
poration ("Thrift*'), is a corporation organized I.
and existing under the laws of the State of New
York. The plaintiff Koffman is an officer,
director and principal shareholder of Thrift.
4. Frigitemp Corp. ("Frigitemp")
is a corporation organized and existing under the
laws of the State of New York, with offices in
-:7 .-
;
-. ;7 -c
? L
`1 -,
$
the City, County and State of New
5. On or about March
gitemp filed a petition
suant to Chapter XI of the Bankruptcy
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