Derdiger v. Tallman

773 A.2d 1005, 2000 Del. Ch. LEXIS 107, 2000 WL 33157708
CourtCourt of Chancery of Delaware
DecidedJuly 20, 2000
DocketCiv.A. 17276
StatusPublished
Cited by7 cases

This text of 773 A.2d 1005 (Derdiger v. Tallman) is published on Counsel Stack Legal Research, covering Court of Chancery of Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Derdiger v. Tallman, 773 A.2d 1005, 2000 Del. Ch. LEXIS 107, 2000 WL 33157708 (Del. Ct. App. 2000).

Opinion

OPINION

CHANDLER, Chancellor.

Plaintiff Howard Derdiger, a former stockholder of Access Health, Inc. (“Access” or the “Company”), purports to bring this action on behalf of himself and all other former Access stockholders, excluding defendants and their affiliates, who were entitled to vote on the December 10, 1998 merger between Access and defendant HBO & Company (“HBOC”). The five individual defendants, Joseph P. Tall-man, John R. Durant, M.D., Kinney L. Johnson, Richard C. Miller, and Frank G. Washington, are former Access directors and constituted the Company’s entire board of directors during the challenged events. The five individual defendants are sometimes referred to collectively as the “Access Directors”.

*1007 Before the Access/HBOC merger, Access was a publicly traded Delaware corporation headquartered in Broomfield, Colorado and was principally engaged in providing health management products and services to the healthcare industry. Access is not named as a defendant in this action.

Defendant HBOC was and remains a Delaware corporation. At the time of the merger, HBOC was headquartered in Atlanta, Georgia. As explained in greater detail below, McKesson Corporation (“McKesson”) acquired HBOC shortly after HBOC acquired Access. HBOC, now a wholly-owned subsidiary of McKesson, continues to engage in the business of providing software solutions and other technology related services to the healthcare industry.

Four motions are pending before the Court: two from Derdiger, one from the Access Directors, and one from HBOC. Derdiger seeks to certify the class described above pursuant to Court of Chancery Rule 23(a) and 23(b)(1) or (2). Der-diger also moves for partial summary judgment with respect to two of his three substantive claims. 1

Derdiger’s first count alleges that the Access Directors “breached their fiduciary duties, including their fiduciary duty of disclosure, to plaintiff and the Class” by disseminating materially incorrect proxy statements in connection with the Access/HBOC merger and the HBOC/McKesson merger. The second count alleges that HBOC aided and abetted the Access Directors’ breach of fiduciary duty to plaintiff and the class by knowingly and deliberately preparing and providing false financial information to Access and then participating in the dissemination of such false information to Access shareholders.

The Access Directors oppose Derdiger’s partial summary judgment motion and have themselves affirmatively moved to dismiss his amended complaint. HBOC opposes Derdiger’s class certification motion and also opposes his motion for partial summary judgment. In addition, HBOC affirmatively moves to stay this action in favor of an earlier filed action in the Federal District Court for the Northern District of California. 2 The Access Directors have indicated that they join HBOC’s motion to stay.

For all the reasons set forth below, I decline to rule on either Derdiger’s or the Access Directors’ dispositive motions and instead grant HBOC’s motion to stay this action in favor of the earlier filed California litigation.

I. BACKGROUND

On September 28, 1998, Access and HBOC announced that they had entered into a stock-for-stoek merger agreement pursuant to which Access shareholders would exchange each Access common share for 1.45 shares of HBOC common stock. At the same time it was pursuing the merger with Access, HBOC also was seeking to sell itself to McKesson. 3 On October 18, 1999, approximately three weeks after HBOC and Access announced *1008 their merger, HBOC announced that McKesson would acquire HBOC in a stock-for-stock merger pursuant to which the parties would exchange each share of HBOC common stock (including those shares HBOC issued in the Access merger) for 0.37 of a share of McKesson. The combined company would be called McKesson HBOC.

The McKesson/HBOC merger left Access shareholders holding approximately 0.53 shares of McKesson HBOC for each share of Access they held before the Access/HBOC merger. Access shareholders voted on and approved the merger with HBOC on December 10, 1998. HBOC and McKesson shareholders voted on and approved their merger on January 12, 1999. 4

Between April 28, 1999 and June 21, 1999, McKesson HBOC made a series of stunning announcements to the financial markets. These announcements indicated that its information technology subsidiary, formerly HBOC, had significantly overstated revenues, net income, earnings per share and other financial information for the three preceding financial years. McKesson HBOC’s stock price fell precipitously in reaction to this announcement. McKesson HBOC shareholders experienced paper losses of almost $34 per share, or just over fifty percent, on the day of the first announcement.

During the time Access stockholders considered the pending stock-for-stock merger with HBOC, HBOC’s overstated financial information was communicated to them in a November 6, 1999 proxy statement. Access’s proxy statement included a prospectus, which HBOC prepared, describing the HBOC stock to be issued in the merger. This prospectus included HBOC historical financial data and pro forma financial data for a combined HBOC/Access. As noted, much of this financial information was incorrect. Identical incorrect information describing HBOC’s historical financial performance was again communicated to Access shareholders on November 27,1999, in a supplemental proxy disseminated in connection with the HBOC/McKesson merger.

Plaintiff contends that HBOC overstated its net income by $20.2 million in financial year ’96/’97, $35.6 million in financial year ’97/’98, and $123.3 million for the first six months of the ’98/’99 financial year. The amended complaint sets forth the relevant data more fully in a table depicting claimed versus actual Access/HBOC pro forma net income for two and a half fiscal years as reported in the November proxy statements:

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*1009 Although the pro forma net income depicted in the above table is for a combined Access/HBOC, the vast majority was attributable to HBOC, a company with a pre-merger/pre-disclosure stock market capitalization of approximately $18 billion versus a $700 million market capitalization for Access. Moreover, it appears undisputed that all of the overstatements related to HBOC’s portion of the combined net income figures.

Derdiger alleges that senior HBOC executives purposefully inflated its revenues in the following manner: 1) recording revenues from sales that were contingent and thus not yet properly recorded under GAAP; 5 2) backdating contracts so that revenues could be falsely reported as having occurred in an earlier period; 3) recording total revenues expected under multi-year contracts in a single year; and 4) recording revenues from sales contracts when the purported purchaser had not even agreed to buy the product.

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Bluebook (online)
773 A.2d 1005, 2000 Del. Ch. LEXIS 107, 2000 WL 33157708, Counsel Stack Legal Research, https://law.counselstack.com/opinion/derdiger-v-tallman-delch-2000.