Dee v. Burgett

CourtCourt of Appeals of Iowa
DecidedApril 15, 2020
Docket18-1537
StatusPublished

This text of Dee v. Burgett (Dee v. Burgett) is published on Counsel Stack Legal Research, covering Court of Appeals of Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Dee v. Burgett, (iowactapp 2020).

Opinion

IN THE COURT OF APPEALS OF IOWA

No. 18-1537 Filed April 15, 2020

MIKE DEE, KRISS DEE, CHARLES DEPENA, STEVE FELTZ, JAMES FOGT, MARC GILLOTTI, MATT HELGESON, KARI HELGESON, JASON HELLICKSON, SUSAN HELLICKSON, BRAD KING, JILL KING, SURESH KOTA, BHAGYALAKSHMI ARVAPALLI, DAVID LACEY, SARAH LACEY, BRYAN LAMB, THEODORE J. LARE, KERSTIN LEVY, JEFF LORENZEN, SCOTT LUKAN, KARA LUKAN, THERESA A. MCCONEGHEY, ALAN R. MCCONEGHEY, BRIAN MEHLHAUS, LAURA MEHLHAUS, MARK MEYER, ANN MEYER, BRENT MITCHELL, NAGENDRA MYNENI, TIMOTHY NEUGENT, GERARD NEUGENT, KAAREN OLESEN, MICHAEL RIGGS, JOHN RIZZI, JOANNE RIZZI, TIM STEPHANY, TONTO HOLDINGS, LLC, SCOTT VANCE, HARV VANDER WEIDE, LOIS VANDER WEIDE, RAVI VEMULAPALLI, RANI MAKKAPATI, BUDDEMEYER INVESTMENTS, LLC, MICHAEL L. MCKINNEY, TODD MILBOURN, ELIZABETH MILBOURN, MAGNOLIA PARTNERS, LLC, MARK SLOCOMB TRUSTEE, MICHAEL MALLOY, JOAN MALLOY, TERESA JENSON, RON KING, NICK COLLISON, LUC DE TEMMERMAN, and ANN- MARIE UYTTERSPROT, Plaintiffs-Appellants,

vs.

SETH BURGETT, Defendant-Appellee. ________________________________________________________________

Appeal from the Iowa District Court for Polk County, Michael D. Huppert,

Judge.

Plaintiffs appeal the district court decision granting a directed verdict to

defendant on their claims of fraud, breach of fiduciary duty, breach of contract, and

promissory estoppel. AFFIRMED IN PART, REVERSED IN PART, AND

REMANDED. 2

Thomas D. Story and Sean P. Moore and of Brown, Winick, Graves, Gross,

Baskerville & Schoenebaum, P.L.C., Des Moines, for appellants.

Thomas D. Hanson, Theodore W. Craig, Laura C. Wasson, and William M.

Reasoner of Dickinson, Mackaman, Tyler & Hagen, P.C., Des Moines, for

appellee.

Heard by Doyle, P.J., and Tabor and Schumacher, JJ. 3

SCHUMACHER, Judge.

Plaintiffs appeal the district court decision granting a directed verdict to

defendant on their claims of fraud, breach of fiduciary duty, breach of contract, and

promissory estoppel. The district court found there was sufficient evidence to

present a claim of breach of fiduciary duty to the jury except for the element of

damages. There was sufficient evidence of damages as to some of the plaintiffs,

and the court erred by granting a directed verdict on breach of fiduciary duty as to

those specific plaintiffs. We reverse and remand on this issue. We find no error

by the district court in excluding Exhibit U, a proceeds model Excel spreadsheet.

For the other claims—breach of contract, promissory estoppel, fraud, and breach

of fiduciary duty to all other plaintiffs—the court did not err in granting a directed

verdict.1 We affirm the district court on these claims.

I. Background Facts & Proceedings

Seth Burgett is the chief executive officer (CEO) of Verto Medical Solutions,

LLC (VMS), a company that manufactured and sold Yurbuds, a type of

headphones for athletes. Burgett owned forty-one percent of the shares of the

company. Richard Daniels was the chief operating officer (COO). Craig Ceranna

was the chief financial officer. The company was organized under an Operating

Agreement.

Daniels became acquainted with Doug Vander Weide, a financial advisor,

when Vander Weide was attending an Ironman triathlon in Hawaii and Daniels was

1 The district court also granted a directed verdict as to all of defendant’s counterclaims. The defendant does not appeal. 4

marketing Yurbuds. Vander Weide recommended VMS as an investment to

several of his clients, and some of them became shareholders in VMS. One of the

investors was Jason Hellickson, who became the shareholder representative on

the board of directors for VMS. The other members of the board of directors were

Ron King and Burgett.

In 2014, Harman International Industries, Inc. (Harman), purchased the

assets of VMS in an Asset Purchase Agreement (APA). Harman agreed to pay

$37,000,000, less a holdback of $3,700,000, which would be payable eighteen

months after the sale date if certain provisions concerning indemnities, net working

capital adjustment, and debt adjustment were met. In addition, the APA contained

an earn-out provision that gave VMS the opportunity to earn $38,000,000 over a

period of three years—2015, 2016, and 2017—if the sale of Yurbuds met specified

targets for adjusted gross profits. Burgett received about $4,500,000 from the sale

proceeds of $37,000,000, but he paid part of it to Daniels and Ceranna, leaving

him with about $3,000,000. The shareholders received about $0.66 per $1.00

invested. Harman also hired Burgett to manage Harman’s Verto division.

Burgett, as an individual, entered into two side agreements after the sale.

From any holdback funds Burgett received under the APA, he agreed to pay

Daniels and Ceranna a portion of the funds. For the shareholders who had not

been made whole on their investment, on August 25, 2014, Burgett offered a

Reallocation Agreement that stated Burgett would reallocate any funds he received

from the APA earn-out provision to shareholders who entered into the agreement.

The plaintiffs in this case all signed the Reallocation Agreement. 5

Eighteen months after the APA went into effect, Harman told VMS that VMS

was not entitled to any funds under the holdback provision. On August 13, 2015,

Harman also stated VMS would not receive any funds under the earn-out provision

for 2015. The VMS board investigated filing suit against Harman because it

disagreed with the determination that it would not receive any holdback or earn-

out funds. Burgett was discharged from his employment with Harman on

November 17, 2015.

In response to Harmon’s position, VMS drafted a complaint against

Harman. Harman responded that VMS owed it money for indemnification.

Harman and VMS entered into negotiations for a settlement of holdback funds,

earn-out funds, severance payments for Burgett, and indemnification. During the

negotiation process, the board urged Burgett to consider any funds received in a

settlement as earn-out funds so shareholders would receive the money, as many

continued to be underwater in regard to their investment in VMS. Harman and

VMS eventually entered into a settlement agreement where Harman would pay

VMS $3,500,000. The settlement agreement stated, “For the avoidance of any

doubt, Harman shall not owe [VMS] any Earn-Out payments pursuant to Section

2.4 of the APA under any circumstances.” The VMS board approved the

settlement, although there was no agreement within VMS as to how the funds

would be allocated.

Burgett would not commit to an allocation scheme but stated he would not

take any funds as severance payments. On January 23, 2016, Burgett sent an

email to the board members, stating, “On the separation of remaining proceeds

from earn-out to holdback, I now understand if you decide not to make that 6

decision, it will be on me to determine a fair and defendable position with my

counsel on what the split would be.” Corporate counsel for VMS, Christopher Reid,

stated he did not believe the board could decide the allocation but it could make a

recommendation. The board sent a recommendation to Burgett stating all the

settlement proceeds should be considered earn-out funds.

During this process, several proceeds models were created by Daniel

Niccum, an accountant who was an independent contractor for VMS. These

proceeds models were in the form of Excel spreadsheets.

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