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Miller v. Moore Stephens Wurth Frazer and Torbett, LLP
3:15-cv-00400
D. Nev.
Jan 25, 2016
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Case Information

*1 10 2

UNITED STATES DISTRICT COURT DISTRICT OF NEVADA ______________________________________

) )

NORMAN MILLER et al., ) ) Plaintiffs, ) 3:15-cv-00400-RCJ-VPC ) vs. ) ) ORDER

MOORE STEPHENS WURTH FRAZER & ) TORBETT, LLP et al., )

)

Defendants. )

Pending before the Court are a Motion to Remand (ECF No. 2) and a Motion to Dismiss (ECF No. 10). For the reasons given herein, the Court denies the motion to remand and grants

the motion to dismiss.

I. FACTS AND PROCEDURAL HISTORY

This suit began as a shareholder derivative suit on behalf of RINO International Corp.

(“RINO”). The suit was first filed in state court in 2010. Plaintiffs have settled with the

director/officer Defendants. The Third Amended Complaint (“TAC”) contains direct claims for

professional negligence and breach of contract, and a derivative claim for aiding and abetting

breaches of fiduciary duties against RINO’s former auditors Defendants Moore Stephens Wurth

Frazer & Torbet, LLP and Frazer Frost, LLP. The first two claims are direct and not derivative

because RINO has assigned those claims to Plaintiffs. Plaintiffs allege that Defendants breached *2 their contracts with RINO, were professionally negligent, and aided and abetted the

director/officer Defendants’ breaches of fiduciary duties. In other words, Defendants’ failure to

conduct proper audits and to correct known deficiencies in various SEC filings permitted the

director/officer Defendants to loot the company. Defendants removed the TAC. Plaintiffs have

moved to remand, and Defendants have asked the Court to dismiss the third claim and remand

the remaining claims.

II. DISCUSSION

Because the Court is of limited jurisdiction and the motion to remand challenges the Court’s jurisdiction over the subject matter, the Court addresses that motion first. Defendants

removed the case from state court under 28 U.S.C. § 1441(a), alleging that the Court has federal

question jurisdiction under § 1331 because the TAC implicates the Securities Litigation Uniform

Standards Act of 1998 (“SLUSA”), 15 U.S.C. §§ 77p, 78bb. There is no removal jurisdiction

under §§ 1441(a) and 1331, but there may be removal jurisdiction under 15 U.S.C. § 78bb(f)(2)

directly. The Supreme Court has noted that SLUSA “‘does not itself displace state law with

federal law but makes some state-law claims nonactionable through the class action device in

federal as well as state court.’ In other words, SLUSA does not provide a federal rule of decision in lieu of a state one, but instead provides a federal defense precluding certain state law actions

from going forward.” Proctor v. Vishay Intertechnology, Inc. , 584 F.3d 1208, 1220 (9th Cir.

2009) (quoting Kircher v. Putnam Funds Trust , 547 U.S. 633, 636 n.1 (2006)). Although

SLUSA does not provide for complete preemption jurisdiction via §§ 1441(a) and 1331, it

directly provides for removal jurisdiction. Id. at 1220 & n.10 (“Any covered class action brought

in any State court involving a covered security, as set forth in paragraph (1), shall be removable

to the Federal district court. . . .” (quoting 15 U.S.C. § 78bb(f)(2))). *3 The parties dispute whether the third claim “involv[es] a covered security, as set forth in 1

2 paragraph (1) . . . .” That subsection reads: No covered class action based upon the statutory or common law of any State or

3

subdivision thereof may be maintained in any State or Federal court by any private party alleging-- 4 (A) a misrepresentation or omission of a material fact in connection with

5

the purchase or sale of a covered security; or

6

(B) that the defendant used or employed any manipulative or deceptive device or contrivance in connection with the purchase or sale of a covered 7

security. 10 15 U.S.C. § 78bb(f)(1). Defendants correctly note that the Supreme Court has ruled that for the

purposes of SLUSA, there is no distinction between stockholders complaining that they 2

purchased or sold their stock based on deception and stockholders complaining that they now

hold (or delayed selling) their stock based on deception. See Merrill Lynch, Pierce, Fenner &

Smith v. Dabit , 547 U.S. 71, 88–89 (2006). It may be that the harm alleged here is not the loss of

the value of stock to any stock-buyer, -seller, or -holder, but the loss of the company’s assets

directly. But the prayer for relief belies that notion, at least as to the third claim. The prayer for

relief asks the Court, inter alia , to certify the third claim “as a class action claim on behalf of all

Rino shareholders who held Rino stock after the date of the delisting of the Company’s

shares . . . .” That makes clear that Plaintiffs base the third claim on the loss of value of their

stock. And that means both that the case is removable, see 15 U.S.C. § 78bb(f)(2), and that the

third claim must be dismissed, see id. at § 78bb(f)(1). The Court will remand the remaining

claims as Defendants request, because they do not appear to seek damages based on the loss of

any stock value to any party but only direct damage to RINO as a company, which is a different

DATED this 25 th day of January, 2016. measure of harm. The Court states no opinion as to the merits of the remaining claims, and their

adjudication remains totally with the state courts. *4 CONCLUSION

IT IS HEREBY ORDERED that the Motion to Remand (ECF No. 2) is DENIED, and the Motion to Dismiss (ECF No. 10) is GRANTED. The third cause of action is DISMISSED, and

the remainder of the case is REMANDED to the First Judicial District Court of Carson City,

Nevada.

IT IS FURTHER ORDERED that the Clerk shall enter judgment on the third claim and close the case.

IT IS SO ORDERED.

Dated this 8th day of December, 2015. _____________________________________ ROBERT C. JONES United States District Judge

Case Details

Case Name: Miller v. Moore Stephens Wurth Frazer and Torbett, LLP
Court Name: District Court, D. Nevada
Date Published: Jan 25, 2016
Docket Number: 3:15-cv-00400
Court Abbreviation: D. Nev.
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