Posts by ari

Originally published in California Civil Litigation Reporter (June 2006), by Barbara S. Swain and Farley J. Neuman. Download PDF.

Originally published in California Civil Discovery Practice (3d ed. CEB 1998 and 4th ed. CEB 2006), by Martin L. Fineman, Joshua Goodman, and Farley J. Neuman. For an excerpt from the book, download PDF.

Originally published in California Civil Litigation Reporter (February 2006), by Farley J. Neuman. Accounting firm PricewaterhouseCoopers LLP was hired to audit two limited partnerships, Grafton Partners LP and Allied Capital Partners. Both partnerships were vehicles for investing in loans issued by Pinnfund, USA Inc., a mortgage company. In the course of conducting the audit, PwC noticed…

Originally published in California Civil Litigation Reporter (May 2001), by Farley J. Neuman and Paul DeAngelis.  Download PDF

Originally published in California Civil Litigation Reporter (May 1998), by Joshua S. Goodman and Farley J. Neuman. The Code of Civil Procedure sets forth a broad range of discovery tools for gathering relevant information and obtaining admissible evidence, covering everything from expert opinions and medical examinations to document production and face-to-face sworn examinations. Yet, despite…

Originally published in Insurance Litigation Magazine (March 1997), by Joshua S. Goodman. Most people engaged in commercial activities want as much protection as possible from future lawsuits. Where there is a contractualrelationship between two parties, protection is typically obtained through an indemnity provision: one of the parties agrees to defendand indemnify the other for claims…

Originally published in California Civil Litigation Reporter (September 1996), by Farley J. Neuman and Charles E. Perkins. Introduction A common provision found in the various federal and California employment discrimination statutes is the requirement that generally one must file a timely and appropriate administrative claim before resorting to the courts. Failure to properly “exhaust” one’s administrative…

Originally published in California Civil Litigation Reporter (May 1992), by Farley J. Neuman and Joshua S. Goodman. Even most lawyers would concede that “economical litigation” ranks high as one of the great oxymorons of our day. Whether lawyers can be entirely blamed for this is somewhat beside the point. Dissatisfied clients are like the father who, on…

Originally published in California Civil Litigation Reporter, by Farley J. Neuman. In only the third California appellate decision to address accountants’ liability to third parties, the Second District Court of Appeal in Union Bank v Ernst & Whinney (1991) 227 CA3d 1389, 278 CR 490, held that a certified public accountant has no duty to third…

Originally published in California Civil Litigation Reporter (December 1990), by Farley J. Neuman. Commercial litigation frequently involves accounting issues. For example: How much money was paid to a partner? How much profit did a company obtain from a particular product? Were expenses properly allocated between projects, divisions or contracts?