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WILLIAMS v. SIDLEY AUSTIN BROWN & WOOD, L.L.P.

38 A.D.3d 219 (2007)

832 N.Y.S.2d 9

E. ROGER WILLIAMS et al., Respondents, v. SIDLEY AUSTIN BROWN & WOOD, L.L.P., et al., Defendants, and HVB US FINANCE INC., Formerly Known as HVB STRUCTURED FINANCE INC., Appellant.

Appellate Division of the Supreme Court of the State of New York, First Department.

Decided March 1, 2007.

In an action by an investor against lender and financial services provider HVB, seeking damages for HVB's participation in a disallowed tax shelter, the court properly reconsidered its decision dismissing the first amended complaint as against HVB based on the federal deferred prosecution agreement, statement of admitted facts and criminal information, all of which were generated while HVB's initial motion to dismiss was pending (see Rancho Santa Fe Assn. v Dolan-King...

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