NAVARRO v. GRANT THORNTON, LLP

No. 14-08-00482-CV.

316 S.W.3d 715 (2010)

Raul NAVARRO, Doris Navarro, Virgina B. Abney, Alabama Coushatta Tribe of Texas (A Federally Recognized Indian Tribe), Amarillo Financial Freedom I, LP, Amarillo Financial Freedom, Inc., Americo Acosta, Marquita Adamson, John H. and Dorothy P. Alexander, Raquel Avalos, John G. Alvarado, James R. Bailey, Bill J. and Betty L. Barker, Billy Barnes, Harvey A. and Babara S. Baycroft, Charles L. and Margaret D. Bechtold, Deborah A. Bench, John Black, Vanala Boles, Phyllis M. Breedlove, Richard L. and Linda Briggs, David and Deena Brown, Francis Austin Brown as Trustee of the Mobley Family Trust, Nathan Eugene Bruton, Guy H. and Robyn F. Burkhart, A.E. Gene, Mary Cade, Doris B. Cain, Joyce Cain, Vinous W. and Dorothy Cantrell, Cathy Gandy Capuano, Robert M. Castle, Jr., Darlene Meader Riggs f/k/a Darlene M. Cates, Thelda A. Chambliss, Bobbye Chamlee, Patricia M. Chandler, John P. Chirafis, Jr., Ennis and Mattie Cole, Laverne Connally, Margaret Cramer, Lavilla Craven, Ronald Crow, Lori Cummings, William M. Daniels, Joyce Dawson, Kathleen Deaver, Gary and Donna Dockall, Sixta De Gomez, Magda De Quiroga, Frances R. and Wanda Delulio, Don and Cletha Dickerson, Peggy Dockstader, Iva Doherty, Bernette L. and Steven B. Dong, Isabell Dorries, Mary Alice Duckett, Kenneth Dugger, Herbert Eastwood, Harlan H. Enyeart Faldmo Family Limited Partnership, Eddie Farrell, Oleta Farrell, Carolyn Fife, Anna Flippin, Kathryn Fisher, Florence France, William M. Francis, Carl and Stella Freeman, Aide O. Garcia, Betty J. Granger, Ada Ruth Green, as Executor of the Estate of Mabel Ellis, Susan Green, Geraldine Greer, Gera, Ltd., Florence Gibson a/k/a Jo Gibson, Billy Hahn, Anita Harper, Jim Hanna, Sylvia Harlan, Haskin Family Trust, T.W. Harrison, Raymond Hebert, Melba R. Held, Kathleen and Aquileo Hernandez, Robert Herrin, Josie Herrin, Austin Stanley, Sue Hickman, Howard R. and Ruby L. Hill, Jimmy L. and Wanda J. Hill, Bruce Hopewell, Charles Horn, Brenda Howard, William and Nita Hrach, R.L. Huguley, T.J. Hull, Martha Ibanez, Claude Jinks, David Jiron, as Representative of the Estate of Bayardo Jiron, Robert E. Johnson, Ralph and Elsie Joseph, Charles H. Jones, Rodney and Patricia A. Keng, Norma Kittrell, Louis E. Krantz, III, S.A. Kuse, Linda and Dan W. Lakenmacher, Phillip W. Lawson, Queen Anne Lawson, Shirley Leatherwood, Phyllis Lee, Lynn Lemon, El Nora Lobstein, Helen B. Lucio, Mark Mahula, Gertrude S. Marsh, Agnes S. Martin, Robert and June Martin, W.H. Mason, Leon and Luz Amelia McClellan, Burnett McCloud, Thomas McClung, Joyce McCormick, John J. McEwen, Joe and Liilie McGowan, James and Lela Meader, Glen and Marilyn Michal, Mike and Terry Miller, Maurice J. and Dorine Moeller as Trustees of the Maurice J. and Dorine Moeller Revocable Living Trust, Maurice J. Moeller, Individually, Robert S. Montgomery, James A. Morgan, Charles E. and Ann E. Morisey, Arnis Morris, Oleain Morris, Earl Morse, Tommie Murillo, Robert Murphy, Foy C. Nelson, Corydon O. Nichols, Paulette Everette Norman, Doyle Norris, Walter O. and Madeleine Novelly, William Nugent, Gerald Pace, Kenneth C. Parsons, Pamela Schultz Parsons, John H. Persefield, Marilyn Ploch, Morris Palumbo, Connie L. Recer, Danny Reed, Samuel and Nacy Reile, Richard Reynolds, Ronald Richardson, Rene and Todd Riedlinger, Victor Rios, Curtis Roberts, Charles Rodgers, Terry Rozell, C.A. Salazar, Gentil Salazar, Verline Schulte, George Schultz, Vivian Scott, Fermin Scroggins as Trustee of the Scroggins Family Revocable Living Trust, Alan B. Sherman, Alberta Singer, Crispin and Matthew Smith, Eugene Smith, Robert M. Sprague, Gertrude Stansell, Margaret A. Sterling, Norma J. Stewart, Stow Family Trust, John S. and Waltraud E. Swaim, Zelma Thorn, Lonnie L. Todd, Diana A. Trevino, Charles Ray and Karen Turley as Trustees of the Turley Revocable Living Trust, Chessa Vines, Edna Voelker, Kathy S. and Jimmy L. Vowell, Michael Wikman, J.C. Williamson, Terry Winchester, Judy Woodfin, Joel and Linda Worley, and Mary Elizabeth Young, Appellants, v. GRANT THORNTON, LLP, Appellee.

Court of Appeals of Texas, Houston (14th Dist.).

June 29, 2010.


Attorney(s) appearing for the Case

Andrew J. Mytelka, Galveston, Micky N. Das, James H. Miller, Houston, John A. Buckley Jr., Galveston, for appellants.

Christina Espinosa Rodriguez, Stephen G. Tipps, Philip J. John Jr., Michael Shane Kimzey, Houston, for appellee.

Panel consists of Justices YATES, FROST, and BROWN.


OPINION

KEM THOMPSON FROST, Justice.

This is an appeal of a summary judgment dismissing claims against an accounting firm for aiding and abetting primary violations of the Texas Securities Act. Our main task on appeal is to determine if a fact issue exists as to whether the accounting firm rendered substantial assistance in these primary violations. Concluding that there is no genuine issue of material fact as to substantial assistance and that the accounting...

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