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Knapp v. Ernst & Whinney

Citations: 90 F.3d 1431; 96 Cal. Daily Op. Serv. 5415; 96 Daily Journal DAR 8834; 1996 U.S. App. LEXIS 18145Docket: Nos. 94-56379, 94-56380 and 94-56381

Court: Court of Appeals for the Ninth Circuit; July 23, 1996; Federal Appellate Court

Narrative Opinion Summary

In this complex securities fraud case, the court reviewed a jury verdict favoring a plaintiff class against several defendants, including Ernst Whinney, following ATV Systems, Inc.'s failed initial public offering (IPO). The district court had jurisdiction under federal securities laws, and the appeal was considered under standard appellate review processes. ATV, a company focused on microprocessing systems, faced financial difficulties leading to a problematic public offering that resulted in substantial investor losses. The plaintiffs alleged violations of federal racketeering and securities laws, with most defendants settling prior to trial. The jury found in favor of the plaintiffs, establishing that the stock price was inflated due to material misrepresentations. On appeal, Ernst Whinney contested the jury's findings, including the presumption of reliance and loss causation principles. However, the court upheld the lower court's decisions, adhering to precedents such as *Basic Inc. v. Levinson* and *Franklin v. Kaypro Corp.*. The court also affirmed the denial of prejudgment interest, considering the speculative nature of potential damages and the adequacy of the settlement received by plaintiffs. The appeal concerning aiding and abetting liability, impacted by a Supreme Court decision, was also dismissed. Ultimately, the verdict was affirmed, and the request to reinstate dismissed state-law claims was deemed unnecessary.

Legal Issues Addressed

Aiding and Abetting Liability Under Rule 10b-5

Application: Following the Supreme Court ruling in *Central Bank*, the court eliminated aiding and abetting liability, impacting Ernst Whinney's motion for a new trial.

Reasoning: The district court denied Ernst Whinney’s motion for a new trial based on this ruling.

Jurisdiction and Appellate Review

Application: The district court had jurisdiction under 15 U.S.C. 78aa and 28 U.S.C. 1331, and the appeal falls under 28 U.S.C. 1291.

Reasoning: The district court had jurisdiction under 15 U.S.C. 78aa and 28 U.S.C. 1331, and the appeal falls under 28 U.S.C. 1291.

Loss Causation in Securities Fraud

Application: The court upheld the district court's instruction on loss causation, affirming that market price inflation due to misrepresentations constituted sufficient basis for securities fraud claims.

Reasoning: The district court's instruction required the jury to find loss causation based on material misrepresentations or omissions that inflated the market price of ATV stock, which aligns with established loss causation principles in fraud-on-the-market cases.

Prejudgment Interest and Equitable Considerations

Application: The district court denied prejudgment interest, finding the request speculative and unnecessary for full compensation, given the settlement amount exceeding the jury verdict.

Reasoning: The court noted the speculative nature of ATV as an investment and that potential alternative investments by class members could also be speculative.

Securities Fraud and Presumption of Reliance

Application: The court applied the *Basic Inc. v. Levinson* rule, establishing a presumption of reliance in securities fraud cases based on market reactions, which Ernst Whinney attempted but failed to rebut.

Reasoning: The *Basic Inc. v. Levinson* ruling established that in securities fraud cases, there is a presumption of reliance based on the market's reaction to material misrepresentations, which can be rebutted by the defendant in various ways.

Settlement Offset and Nonsettling Defendants

Application: The court followed the precedent from *Franklin v. Kaypro Corp.*, disallowing nonsettling defendants from seeking contribution from settling defendants, which resulted in no offset against the jury's damages award.

Reasoning: The precedent set in *Franklin v. Kaypro Corp.* dictates that nonsettling defendants cannot seek contribution from settling defendants and must pay their proportionate share of damages as determined by the jury's assessment of fault.