Alliantgroup, L.P. v. Karim Solanji, Zeeshan Makhani, Saqib Dhanani, Paradigm National Consultants, L.P., Paradigm SMD Group, L.L.C., and Paradigm Partners, L.P.

CourtCourt of Appeals of Texas
DecidedMarch 18, 2014
Docket01-12-00798-CV
StatusPublished

This text of Alliantgroup, L.P. v. Karim Solanji, Zeeshan Makhani, Saqib Dhanani, Paradigm National Consultants, L.P., Paradigm SMD Group, L.L.C., and Paradigm Partners, L.P. (Alliantgroup, L.P. v. Karim Solanji, Zeeshan Makhani, Saqib Dhanani, Paradigm National Consultants, L.P., Paradigm SMD Group, L.L.C., and Paradigm Partners, L.P.) 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.

Bluebook
Alliantgroup, L.P. v. Karim Solanji, Zeeshan Makhani, Saqib Dhanani, Paradigm National Consultants, L.P., Paradigm SMD Group, L.L.C., and Paradigm Partners, L.P., (Tex. Ct. App. 2014).

Opinion

Opinion issued March 18, 2014

In The

Court of Appeals For The

First District of Texas ———————————— NO. 01-12-00798-CV ——————————— ALLIANTGROUP, L.P., Appellant V. KARIM SOLANJI, ZEESHAN MAKHANI, SAQIB DHANANI, PARADIGM NATIONAL CONSULTANTS, L.P., PARADIGM SMD GROUP, L.L.C., AND PARADIGM PARTNERS, L.P., Appellees

On Appeal from the 125th District Court Harris County, Texas Trial Court Case No. 2009-62874

MEMORANDUM OPINION

Appellant, Alliantgroup, L.P. (“Alliantgroup”), sued appellees, Karim

Solanji, Zeeshan Makhani, Saqib Dhanani, Paradigm National Consultants, L.P.,

Paradigm SMD Group, L.L.C., and Paradigm Partners, L.P. (collectively, “Paradigm”), asserting claims for breach of contract and tortious interference with

contracts. Paradigm moved for no-evidence summary judgment, which the trial

court granted. Alliantgroup appeals the trial court’s granting of Paradigm’s no-

evidence motion for summary judgment, arguing that the trial court erred because

the record contained more than a scintilla of evidence that (1) Paradigm breached

the parties’ settlement agreement and (2) Paradigm tortiously interfered with

Alliantgroup’s business relationships.

We affirm.

Background

Alliantgroup conducts research and development tax credit studies (“R&D

studies”) for businesses in Texas and other locations. Solanji, Makhani, and

Dhanani worked for Alliantgroup until 2006, when they left Alliantgroup and

formed Paradigm National Consultants, L.P. d/b/a Paradigm Partners. In August

2006, Alliantgroup sued Solanji, Makhani, and Dhanani, claiming that they used

Alliantgroup’s trade secrets without permission for the purpose of unfair

competition. On February 21, 2007, the parties entered into a written settlement

agreement (“Settlement Agreement”) to resolve the August 2006 suit. In relevant

part, the Settlement Agreement provided:

Paradigm and the Individual Defendants [Solanji, Makhani, and Dhanani] shall not knowingly initiate contact with any individual or entity who was actually known by Paradigm and the Individual Defendants prior to the direct contact by Paradigm and Individual 2 Defendants to be a client of Alliantgroup. The parties agree that any violations of this provision will result in $50,000 in liquidated damages for each violation being owed by Paradigm and Individual Defendants, jointly, to Alliantgroup.

In September 2009, Alliantgroup filed a second lawsuit against Paradigm,

resulting in the litigation underlying this appeal. Alliantgroup alleged that

Paradigm had contacted two of Alliantgroup’s clients—MGS Manufacturing

Group, Inc. (“MGS”) and Acutec Precision Machining, Inc. (“Acutec”).

Alliantgroup asserted that Paradigm knew MGS and Acutec were its clients

because Solanji and Makhani worked with MGS and Acutec when they were

employed at Alliantgroup. Alliantgroup alleged causes of action for breach of the

Settlement Agreement and for tortious interference with its on-going business

relationships with MGS and Acutec.

On July 7, 2010, all of the Paradigm parties except for Paradigm Partners,

LP moved for no-evidence summary judgment “on all claims asserted against

them” by Alliantgroup and for “partial” summary judgment “on the issue of

whether the liquidated damages provision of the [S]ettlement [A]greement

constitutes an unenforceable penalty provision.” 1

1 All of the Paradigm parties except for Paradigm Partners, L.P., moved for summary judgment on July 7, 2010. Paradigm Partners, L.P. originally filed an answer asserting that no such entity existed and also entering a general denial “in an abundance of caution.” The trial court granted the July 7 no-evidence summary judgment. On March 2, 2011, Paradigm Partners, L.P. moved for no-evidence and traditional summary judgment against Alliantgroup. It classified itself as a 3 Alliantgroup responded to Paradigm’s no-evidence motion for summary

judgment. It argued that Acutec and MGS were both clients of Alliantgroup “at all

times relevant to this case pursuant to a written contract.” Alliantgroup argued that

the contracts with Acutec and MGS both provided for audit defense and refund

obligations that “extend[ed] the contractual obligations between the parties for up

to over 20 years.” Alliantgroup attached copies of the contracts it had entered into

with both MGS and Acutec to perform R&D studies. Wes Bangerter,

Alliantgroup’s corporate representative, provided an affidavit with the copies of

the contracts between Alliantgroup and Acutec and MGS attached. The affidavit

stated that “[e]ach of these contracts provides that Alliantgroup shall provide audit

defense representation to each respective client for up to over 20 years”; that

Acutec had been a client of Alliantgroup from February 2, 2006 until the time of

his affidavit (March 18, 2011); that “contracts between Acutec and Alliantgroup

provide that Alliantgroup shall provide Acutec with tax consulting services during

this entire period”; and that “[a]t no time did Acutec terminate its tax consultant

“partnership that is no longer authorized to do business in Texas” and stated that its “domestic limited partnership status was cancelled in August 2008.” It further stated, “Paradigm Partners, L.P. maintains that it is not a proper party to this litigation and has filed a verified denial to that end.” Nevertheless, Paradigm Partners, L.P. argued that it was entitled to summary judgment, asserting essentially the same grounds for summary judgment that the other Paradigm parties had asserted in their motion and reply. The trial court eventually granted this no-evidence motion for summary judgment as well, finally disposing of all Alliantgroup’s claims against all parties. Paradigm does not contest the inclusion of Paradigm Partners, L.P. as a party to this appeal.

4 and client relationship with Alliangroup.” He made similar statements regarding

MGS’s relationship with Alliantgroup.

Included in the summary judgment evidence was a contract dated February

2, 2006, and signed by Acutec’s president on February 6, 2006, in which

Alliantgroup agreed to perform an R&D study for Acutec for the tax years 2002

through 2005. In the agreement, Alliantgroup provided an estimated amount of

available R&D tax credits for the 2002 through 2004 tax years, but provided that

“the actual credits identified during the study may be more or less than the

estimated amount. In addition, we can be engaged annually to capture the tax

credit value of current and future R&D investments.” Under “Scope of Services,”

the agreement outlined three separate phases of the R&D study to be performed for

the 2002 through 2004 tax years: (1) assessment and feasibility, in which

Alliantgroup would gather information about the company’s business and research

and development activities; (2) design and implementation, in which Alliantgroup

would “design a detailed work plan and execute the associated implementation

strategy,” including “a full analysis of technical issues related to qualified R&D

projects, detailed collection of eligible expenditures, and identification,

documentation, and quantification of qualifying expenditures”; and (3) reporting,

in which Alliantgroup would prepare and deliver the R&D study and provide the

company’s CPA with the necessary forms and schedules to amend the tax returns.

5 The agreement also provided that Alliantgroup’s fees were “due upon delivery of

study.”

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Alliantgroup, L.P. v. Karim Solanji, Zeeshan Makhani, Saqib Dhanani, Paradigm National Consultants, L.P., Paradigm SMD Group, L.L.C., and Paradigm Partners, L.P., Counsel Stack Legal Research, https://law.counselstack.com/opinion/alliantgroup-lp-v-karim-solanji-zeeshan-makhani-saqib-dhanani-texapp-2014.