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ROBBINS v. KOGER PROPERTIES, INC.

Nos. 95-2882, 95-3069.

116 F.3d 1441 (1997)

Lawrence ROBBINS, C. Alan Peck, George Levy, Max Bloom, Alfred Edwards, Leonard J. Goldfarb, Milton Stark, Richard Swire, Andrew Mastrangelo, Irving Metzner, Charles Carroll, Thomas Farber, Vincent R. Scala, Betty R. Ramsey, Sidney Field, Mitchell State, Abraham Galfunt, Robert I. Shane, Eva Shane, John A. Brooks, Marian J. Brooks, Leander H. Peterson, Herbert J. Zeiss, Mary Alice Johnson, Howard Perlman, Victor L. Mesaros, R. Bruce Simpson Trust, Plaintiffs-Appellees, v. KOGER PROPERTIES, INC., Ira M. Koger, Wallace F.E. Kienast, James B. Holderman, Allen R. Ransom, Defendants, Sol. H. Proctor, Sandra Proctor, Claimants, Deloitte & Touche, Defendant-Appellant, American Institute of Certified Public Accountants, Business and Securities Lawyers, Amicus for Appellant, National Association of Securities and Commercial Law Attorneys, Amicus.

United States Court of Appeals, Eleventh Circuit.

July 14, 1997.

Attorney(s) appearing for the Case

Robert D. McLean, Peter D. Keisler, Rex E. Lee, Richard D. Bernstein, Carter G. Phillips, Sidley & Austin, Washington, DC, Richard E. Brodsky, Miami, FL, William L. Durden, Jacksonville, FL, for defendant-appellant.

Linda A. Klein, Gambree & Stolz, Emmet J. Bondurant, Bondurant, Mixson & Elmore, Atlanta, GA, Amicus.

George E. Ridge, Kent, Ridge & Crawford, Jacksonville, FL, Lawrence P. Kolker, Daniel W. Krasner, Wolf, Haldenstein, Adler, Freeman & Herz, Keith M. Fleischman, Milberg, Weiss, Bershad, Hynes & Lerach, New York City, Arthur Miller, Cambridge, MA, for plaintiffs-appellees.

Stanley R. Wolfe, Ruthanne Gordon, Stuart J. Guber, Berger & Montague, Philadelphia, PA, for Lawrence Robbins.

Michael R. Young, Willkie, Farr & Gallagher, New York City, for Amicus.

Tyrie A. Boyer, Boyer, Tanzler & Boyer, Jacksonville, FL, for Amicus Am. Institute of CPA.

Before COX, Circuit Judge, HILL, Senior Circuit Judge, and VINING, Senior District Judge.

COX, Circuit Judge.

I. Introduction

Deloitte and Touche challenges the district court's denial of its Fed.R.Civ.P. 50(a) motion for judgment as a matter of law. The district court held that plaintiffs offered sufficient proof of loss causation to support their Rule 10b-5 claim. We reverse and render judgment in favor of Deloitte and Touche.

II. Facts1

Deloitte and Touche ("Deloitte"), an accounting firm, conducted...

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