Alan F. Lucke v. Janice E. Kimball

CourtCourt of Appeals of Texas
DecidedJanuary 22, 2004
Docket13-01-00362-CV
StatusPublished

This text of Alan F. Lucke v. Janice E. Kimball (Alan F. Lucke v. Janice E. Kimball) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Alan F. Lucke v. Janice E. Kimball, (Tex. Ct. App. 2004).

Opinion



NUMBER 13-01-362-CV


COURT OF APPEALS


THIRTEENTH DISTRICT OF TEXAS


CORPUS CHRISTI - EDINBURG





ALAN F. LUCKE,                                                              Appellant,


v.


JANICE E. KIMBALL,                                                          Appellee.





On appeal from the 319th District Court

of Nueces County, Texas.





MEMORANDUM OPINION


Before Justices Yañez, Castillo, and Dorsey

Opinion by Justice Castillo


         This is a breach-of-fiduciary-duty suit for dissolution of an accounting partnership and distribution of its assets. In four issues, appellant Alan F. Lucke asserts: (1) appellee Janice E. Kimball, as a withdrawing partner, was not entitled to receive the net value of her partnership interest but rather was limited to an amount specified in the parties' partnership agreement; (2) the evidence is insufficient to support the damages found by the jury; (3) Kimball is not entitled to ten percent prejudgment interest; and (4) Kimball is not entitled to a declaratory judgment because she sought declaratory relief on issues either not in controversy or that mirrored the monetary judgment she received. Kimball raises two conditional issues on cross-appeal: (1) the jury's failure to find fraud or malice is against the great weight and preponderance of the evidence; and (2) the trial court abused its discretion in refusing to admit evidence that Lucke and Kimball agreed before Kimball's withdrawal that the parties' partnership agreement was no longer in effect. We affirm.

I. BACKGROUND FACTS

A. The Partnership Interests

         Lucke formed an accounting partnership with Rogers Rainey in 1987. Initially, Lucke and Rainey were equal partners. Kimball and a fourth accountant, Thomas Schroeder, joined the partnership in 1991. Expressly electing to be governed by the Texas Uniform Partnership Act, the four partners signed an agreement for Rainey, Lucke and Associates, L.L.P. in January 1992 (the "Partnership Agreement"). The Partnership Agreement reflected that as of January 1, 1991, Rainey and Lucke each sold 9% of their respective interests to Schroeder and 6% to Kimball. Thus, Rainey and Lucke each retained a 35% interest in the partnership, Schroeder acquired an 18% interest, and Kimball acquired 12%. The initial value assigned to the partnership's assets was $5,000.00. Therefore, the Partnership Agreement provided that Schroeder paid $900.00 for his interest and Kimball $600.00 for hers. The Partnership Agreement also required Schroeder and Kimball to make guaranteed payments to Rainey and Lucke over time. Kimball's guaranteed payments over six years totaled $38,400.00, which she paid in full.

         A fifth accountant, Ward McCampbell, joined the partnership in January 1993. He acquired an 11% interest. Rainey and Lucke's interests each dropped to 31%, Schroeder's to 16%, and Kimball's to 11%. In June 1993, Rainey died. The partners reallocated Rainey's interest, so that Lucke then owned 44.93%, Schroeder 32.19%, and Kimball and McCampbell 15.94% each. The partnership began making payments to Rainey's estate in accordance with the Partnership Agreement.

         Schroeder withdrew from the partnership in October 1993. The parties negotiated a buy-out of Schroeder's partnership interest in the net amount of $50,000.00-$60,000.00, including work-in-progress, accounts receivable, and 32.19% of the partnership's net profits, less his unpaid guaranteed payments. The partners reallocated the remaining partners' interests. Lucke's interest increased to 58.8%. Kimball and McCampbell's interests each increased to 20.75%. In January 1995, the three remaining partners agreed to another reallocation of partnership interests. Lucke's interest decreased to 51%. Kimball and McCampbell's interests each increased to 24.5%.

         McCampbell withdrew from the partnership in September or October 1996. The parties negotiated a buy-out of McCampbell's partnership interest in the net amount of $31,933.00, including work-in-progress, accounts receivable, and 24.5% of the partnership's net profits, less his unpaid guaranteed payments. Following McCampbell's withdrawal, Lucke's interest increased to 67.55% and Kimball's to 32.45%.

         Kimball gave oral notice of her withdrawal from the partnership effective January 31, 1997. In February 1997, Lucke informed Kimball in writing that he would continue the partnership's business without liquidation. Kimball objected. Lucke tendered $600.00 to Kimball as payment for her interest. Kimball demanded 32.45% of the partnership's net assets. Lucke refused. The partnership's final tax return showed that it operated only in January of 1997. Lucke began operating Rainey, Lucke and Associates as a sole proprietorship.


B. The Terms of the Partnership Agreement at Issue

         Lucke relies on two provisions of the Partnership Agreement as support for his position that Kimball is limited to recovering $600.00 for her partnership interest:

5.04Payment for Partnership Interest. Within thirty (30) days after the withdrawal, death or retirement of Kimball, she or her beneficiary shall be paid $600 for her interest in the partnership.


* * *

9.01Events of Dissolution. The partnership shall be dissolved upon the affirmative vote of fifty-one percent (51%) in interest, not in numbers, of the partners or upon the sale of substantially all of the assets of the partnership. It is the intention of the partners that this be the exclusive method of dissolving the partnership and each partner agrees that if he takes any other action which would cause dissolution of the partnership under the Texas Uniform Partnership Act, such action shall be deemed to be an election by such partner to withdraw from the partnership in accordance with Section 8.01.


         Section 8.01 reads:

8.01Withdrawal of a Partner. Any partner may withdraw from the partnership at the end of any calendar quarter by giving sixty (60) days written notice thereof to the other partners. . . .


         Kimball relies on the following provisions as supporting her position that she is entitled to the net value of her partnership interest:

9.02Dissolution and Winding Up. Upon the dissolution of the partnership, the partners shall have the responsibility for expeditiously liquidating the assets of the partnership.

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