Torts Keyed to Dobbs
Ultramares Corp. v. Touche, Niven & Co
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- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
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- Brief Facts: A Synopsis of the Facts of the case.
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- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
The Defendants, public accountants, had been employed by a third-party to prepare and certify a balance sheet exhibiting that party’s financial health. The Defendants certified capital and surplus to be in excess of $1 million. The business, however, was actually close to insolvency. Relying on the Defendant’s independent assessment of the third-party’s finances, the Plaintiff extended several loans and when the third-party’s business collapsed the Plaintiff was unable to secure repayment. The Plaintiff sued, alleging damages arising from the Defendants’ misrepresentations, negligence and fraud. The Defendants were aware third-party would use its certificate of audit to obtain credit for the operation of its business and in other financial dealings. Following judgment, the parties cross-appealed the appellate court’s dismissal of the Plaintiff’s complaint.
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- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.