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PERFORMANCE MOTORCARS v. PEAT MARWICK

274 N.J. Super. 56 (1994)

643 A.2d 39

PERFORMANCE MOTORCARS OF WESTCHESTER, INC., A/K/A PERFORMANCE LEASING CORP., A CORPORATION OF THE STATE OF NEW YORK, PLAINTIFF-APPELLANT, v. KPMG PEAT MARWICK, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 23, 1994.

Attorney(s) appearing for the Case

Douglas M. Calhoun argued the cause for appellant (Calhoun & Associates, P.C., attorneys).

Dennis R. LaFiura argued the cause for respondent (Pitney, Hardin, Kipp & Szuch, attorneys; Mr. LaFiura and James F. Baxley, on the brief).

Before Judges BRODY, STERN and KEEFE.

The opinion of the court was delivered by KEEFE, J.A.D.

The issue on appeal is whether the Law Division correctly held that New York law applies to this litigation between plaintiff (Performance) and defendant (Peat Marwick). Applying the governmental interest analysis to the record before us, we conclude that New York does not have the greater interest in governing the particular issue relative to Peat Marwick's duty and reverse the judgment under review.

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