Sanford GOULD, Individually, and on behalf of all others similarly situated, Yan Sun, Bulldog Capital Management LP, Kevin Sherman, Max C. Michaels, Robin Kwalbrun, Eleanore Reznick, Frank Zappariello, Theodore S. Gutowicz, David Rich, Richard Sulentic, Andres Rios, Plaintiffs, and
BIM Intermobiliare SGR, a whollyowned subsidiary of Banca Intermobiliare di Investimenti E Gestioni SpA, Robert Ahearn, DRYE Custom Pallets, Jefferson Insurance Company of New York, Allianz Life Insurance Company of New York, International Reinsurance Company, S.A., Life USA, AGF Amérique, AGF Hospitaliers, AGF Asset Management, Fireman's Fund Insurance Company, The Northern Trust Company as trustee of the Fireman's Fund Insurance Company Master Retirement Trust and as trustee of the Fireman's Fund Insurance Company Master Retirement Savings Trust, Allianz Insurance Company, Allianz Life Insurance Company of North America, Allianz Asset Management North American Equity, US Allianz Diversified Annuity, US Allianz Growth Annuity, US Allianz Variable Insurance Products Trust, AZOA Growth Fund, AZOA Diversified Assets Fund, Allianz of America, Inc., Allianz Cornhill Insurance PLC, Cornhill Pension North American Equity Fund, Cornhill Life Insurance, Merchant Investors Assurance Company Limited, and Cornhill Life North American Equity Fund, Plaintiffs-Appellants,
v.
WINSTAR COMMUNICATIONS, INC., William J. Rouhana, Jr., Richard J. Uhl, Nathan Kantor, Robert K. McGuire, Defendants, and
Grant Thornton LLP, Defendant-Appellee.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Argued: November 2, 2011.
Decided: July 19, 2012.
Amended: August 29, 2012.
Attorney(s) appearing for the Case
Jonathan K. Levine , Girard Gibbs LLP, New York, N.Y. ( Daniel C. Girard , Girard Gibbs LLP, San Francisco, CA, on the brief), for Plaintiffs-Appellants Jefferson Insurance Company of New York, Allianz Life Insurance Company of New York, International Reinsurance Company, S.A., Life USA, AGF Amérique, AGF Hospitaliers, Fireman's Fund Insurance Company, The Northern Trust Company as trustee of the Fireman's Fund Insurance Company Master Retirement Trust and as trustee of the Fireman's Fund Insurance Company Master Retirement Savings Trust, Allianz Insurance Company, Allianz Life Insurance Company of North America, Allianz Asset Management North American Equity, US Allianz Diversified Annuity, US Allianz Growth Annuity, US Allianz Variable Insurance Products Trust, AZOA Growth Fund, AZOA Diversified Assets Fund, Allianz of America, Inc., AGF Asset Management, Allianz Cornhill Insurance PLC, Cornhill Pension North American Equity Fund, Cornhill Life Insurance, Merchant Investors Assurance Company Ltd., and Cornhill Life North American Equity Fund.
Patrick L. Rocco ( Lee S. Shalov , Susan Marlene Davies , on the brief), Shalov Stone Bonner & Rocco LLP, New York, NY, for Plaintiffs-Appellants BIM Intermobiliare SGR, a wholly-owned subsidiary of Banca Intermobiliare di Investimenti E Gestioni SpA, Robert Ahearn, and DRYE Custom Pallets.
James L. Bernard , Stroock & Stroock & Lavan LLP, New York, N.Y. ( Larry K. Elliot , Cohen & Grigsby P.C., Pittsburgh, PA, on the brief), for Defendant-Appellee Grant Thornton LLP.
Before: SACK, HALL, and LOHIER, Circuit Judges.
United States Court of Appeals, Second Circuit.
LOHIER, Circuit Judge:
Plaintiffs-Appellants appeal from a September 2010 judgment of the United States District Court for the Southern District of New York (Daniels, J.) granting the summary judgment motion of Defendant-Appellee Grant Thornton LLP ("GT") and dismissing the Plaintiffs' claims arising from GT's audit of the financial statements of its client, Winstar Communications, Inc. ("Winstar"). The Plaintiffs...
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