DCD NUCAR ALNI LLC, individually and as successor by merger to DCD NUCAR ALCD LLC, and DCD RE PLAZA LANE LLC v. ROTHROCK MOTOR SALES, INC., DAVID B. ROTHROCK, individually and on behalf of THE ESTATE OF BRUCE L. ROTHROCK, SR., BRUCE L. ROTHROCK, JR, DEAN A. ROTHROCK, ROCK REAL ESTATE HOLDINGS, LLC, and ROCK REAL ESTATE FAMILY PARTNERS, LP

CourtDistrict Court, E.D. Pennsylvania
DecidedDecember 8, 2025
Docket5:25-cv-04327
StatusUnknown

This text of DCD NUCAR ALNI LLC, individually and as successor by merger to DCD NUCAR ALCD LLC, and DCD RE PLAZA LANE LLC v. ROTHROCK MOTOR SALES, INC., DAVID B. ROTHROCK, individually and on behalf of THE ESTATE OF BRUCE L. ROTHROCK, SR., BRUCE L. ROTHROCK, JR, DEAN A. ROTHROCK, ROCK REAL ESTATE HOLDINGS, LLC, and ROCK REAL ESTATE FAMILY PARTNERS, LP (DCD NUCAR ALNI LLC, individually and as successor by merger to DCD NUCAR ALCD LLC, and DCD RE PLAZA LANE LLC v. ROTHROCK MOTOR SALES, INC., DAVID B. ROTHROCK, individually and on behalf of THE ESTATE OF BRUCE L. ROTHROCK, SR., BRUCE L. ROTHROCK, JR, DEAN A. ROTHROCK, ROCK REAL ESTATE HOLDINGS, LLC, and ROCK REAL ESTATE FAMILY PARTNERS, LP) is published on Counsel Stack Legal Research, covering District Court, E.D. Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
DCD NUCAR ALNI LLC, individually and as successor by merger to DCD NUCAR ALCD LLC, and DCD RE PLAZA LANE LLC v. ROTHROCK MOTOR SALES, INC., DAVID B. ROTHROCK, individually and on behalf of THE ESTATE OF BRUCE L. ROTHROCK, SR., BRUCE L. ROTHROCK, JR, DEAN A. ROTHROCK, ROCK REAL ESTATE HOLDINGS, LLC, and ROCK REAL ESTATE FAMILY PARTNERS, LP, (E.D. Pa. 2025).

Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF PENNSYLVANIA __________________________________________

DCD NUCAR ALNI LLC, individually and as : successor by merger to DCD NUCAR ALCD LLC, : and DCD RE PLAZA LANE LLC, : Plaintiffs, : : v. : No. 5:25-cv-4327 : ROTHROCK MOTOR SALES, INC., : DAVID B. ROTHROCK, individually and on : behalf of THE ESTATE OF BRUCE L. : ROTHROCK, SR., BRUCE L. ROTHROCK, JR, : DEAN A. ROTHROCK, : ROCK REAL ESTATE HOLDINGS, LLC, and : ROCK REAL ESTATE FAMILY PARTNERS, LP, : Defendants. : ___________________________________________________

O P I N I O N Defendants’ Motion to Dismiss the Complaint, ECF No. 20 – Granted and Denied in Part

Joseph F. Leeson, Jr. December 8, 2025 United States District Judge

I. INTRODUCTION Plaintiffs DCD Nucar Alni LLC and DCD RE Plaza Lane LLC filed the instant suit against Defendants Rothrock Motor Sales, Inc., David B. Rothrock, Bruce L. Rothrock, Jr., Dean A. Rothrock, Rock Real Estate Holdings, LLC, and Rock Real Estate Family Partners, LP, alleging breach of contract, fraud, rescission, and indemnification, arising from the sale of two Lehigh County automobile dealerships. The Complaint alleges that the Defendants intentionally misrepresented the financial performance of the dealerships to the Plaintiffs, who then purchased the dealerships under false pretenses and suffered unanticipated expenses and financial losses as a result. Defendants now move to dismiss the Complaint in its entirety. For the following reasons, the Motion will be granted in part and denied in part. II. BACKGROUND A. Factual Allegations For years, Daniel and Christopher Dagesse1 were successful operators of more than thirty automotive dealerships in states other than Pennsylvania. Compl., ECF No. 1, at ¶¶ 14, 19.

Rothrock Motor Sales, Inc. (“Rothrock”) had been operating car dealerships in Pennsylvania since the 1960s. Id. at ¶ 16. In early October 2023, the Dagesses were approached by a broker about the sale of two automobile dealerships in Allentown, Pennsylvania (the “Dealerships”), id. at ¶ 14, which were owned by Rothrock, id. at ¶ 3. On October 23, 2023, the broker provided Daniel Dagesse with a pitch deck containing financial information about the Dealerships (the “Pitch Deck”). Id. at ¶ 15. The Pitch Deck “contained specific revenue, expense, and net profit figures for the Dealerships, combined, for the years 2020 through the third quarter of 2023,” id. at ¶ 20, and detailed “Profit Performance” for the Dealerships, including three years of adjusted profit figures, id. at ¶ 22, represented as follows: $1,055,636 in 2020; $2,153,545 in 2021; $1,616,019 in 2022; and $1,153,830 YTD (9 months) or $1,538,452 (annualized) in 2023, id. at ¶ 23. The Pitch Deck also contained information on “Pack Adjustments,”2 defined as follows:

In the automotive industry, a “pack” is a predetermined expense added by a dealer to the invoice price of a vehicle that is intended to account for overhead expenses such as rent, advertising, and vehicle reconditioning, and it reduces the revenue generated by the vehicle before a salesperson’s commission is calculated. Most dealerships, including those operated by Rothrock, utilize multiple “packs.” Pack monies are also taken into income by a dealership and customarily “earned” and effective at the time a vehicle is sold.

1 Christopher Dagesse is a member of DCD Nucar Alni LLC, which is the successor by merger to DCD Nucar ALCD LLC. Compl., ECF No. 1, at ¶ 1. Prior to the merger, DCD Nucar Alni LLC and DCD Nucar ALCD LLC were the purchasers of the Dealerships at issue in this case. Id. 2 “The Pitch Deck also showed that Rothrock characterized a significant fraction of the Dealerships’ annual net profits as ‘Add-Backs,’ and that by far the largest ‘Add-Back’ component in every year was a ‘Pack Adjustment.’” Id. at ¶ 21. Compl. at ¶ 24. “[A]fter reviewing the information the Pitch Deck conveyed, Plaintiffs decided that the Dealerships presented a potentially attractive opportunity.” Id. at ¶ 26 (emphasis omitted). When Plaintiffs inquired as to how Defendants took pack monies into income, the broker responded, “Seller’s W2 and or dealership income on the 13th month stmt….” Id. at ¶ 27. Plaintiffs

understood the “13th month” to be “an accounting concept in the automotive industry to record year-end items” (like adjustments), id. at ¶ 27 n.1, and interpreted the broker’s response as indication that “the adjusted revenue and income figures supplied did not include the pack monies in income,” id. at ¶ 27 (emphasis in Compl.). Satisfied with Defendants’ representations of the Dealerships’ income, Plaintiffs entered into an Asset Purchase Agreement for the assets of the Dealerships (the “APA”), and a Purchase and Sale Agreement for the real estate upon which the Dealerships operate (the “PSA”).3 Id. at ¶ 28. The APA and PSA were “finalized and executed” on January 29, 2024. Id. at ¶ 29. Between January and April of 2024, Plaintiffs asked Defendants for more clarification

regarding the financial information in the Pitch Deck, namely about Rothrock’s treatment of pack monies. Id. at ¶ 32. On or about February 9, 2024, Defendants gave Plaintiffs access to certain financial data which “appeared to [Plaintiffs] to be consistent with the Pitch Deck.” Id. at ¶ 34. On or about February 13, 2024, Defendants provided Plaintiffs with an “Inventory Pack Listing” which detailed “all the pack monies that Rothrock utilized and how and where they were reflected in the Dealerships’ financial statements.” Id. at ¶ 35. On February 18, 2024, when

3 The “purchase of the real estate under the [PSA] was expressly contingent on the parties simultaneously closing on the Dealerships under the APA.” Id. at ¶ 30. Plaintiffs asked about a particular $1,500,000 pack adjustment in the financial statements they received, David Rothrock responded: These amounts are added to the cost of the vehicles and set up as liabilities on the balance sheet in the previously indicated accounts. The pack adjustments add back represents the unused portion of these packs that are remaining on the balance sheet. These amounts are then adjusted into income in the 13th month each year for tax reporting purposes.

Compl. at ¶ 36. Over the coming weeks, David Rothrock “repeatedly told [Plaintiffs] both orally and in writing, that the pack monies must be added back to adjusted net income figures provided to Nucar to understand the ‘true’ income and profit of the Dealerships.” Id. at ¶ 37. On February 27, 2024, Defendants provided Plaintiffs with a spreadsheet titled “Vehicle Packs,” which “detailed all vehicle packs that Rothrock had used since 2022 and the amounts set for each as specific line items.” Id. at ¶ 38. It indicated that the pack monies were not reflected in income on monthly financial statements, but were rather “taken into income in a 13th month statement.” Id. on March 11, 2024, David Rothrock confirmed that Plaintiffs needed to add the pack monies to the adjusted net income data for fiscal year 2022 to have an accurate picture of the Dealerships’ income for 2022. Id. at ¶ 39. Plaintiffs took this to be confirmation of the fact that pack monies were not reflected in the Dealerships’ income, but rather, were only accounted for in the 13th month financial statements. Id. The sale of the Dealerships’ assets and real estate property, pursuant to the APA and PSA, closed on May 1, 2024. Id. at ¶ 40.

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DCD NUCAR ALNI LLC, individually and as successor by merger to DCD NUCAR ALCD LLC, and DCD RE PLAZA LANE LLC v. ROTHROCK MOTOR SALES, INC., DAVID B. ROTHROCK, individually and on behalf of THE ESTATE OF BRUCE L. ROTHROCK, SR., BRUCE L. ROTHROCK, JR, DEAN A. ROTHROCK, ROCK REAL ESTATE HOLDINGS, LLC, and ROCK REAL ESTATE FAMILY PARTNERS, LP, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dcd-nucar-alni-llc-individually-and-as-successor-by-merger-to-dcd-nucar-paed-2025.