DOMENGEAUX, Judge.
American Grain Association (AGA), an agricultural cooperative, sued the certified public accounting firm of Canfield, Burch & Mancuso (CPA) for an alleged breach of duty in both contract and tort causing damages to AGA. CPA answered with a general denial of plaintiff's allegations and, alternatively, third partied three members of AGA's Board of Directors: John R. Denison, Forest E. Guthrie, and Bruce G. Herlin (Directors). These third party...
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