Dubuque Injection Service Company, plaintiff/counterclaim defendant-appellant/cross-appellee v. Steven J. Kress, defendant/counterclaim plaintiff-appellee/cross-appellant. ------------------------------------------------------ Dubuque Injection Service Company v. Bk Diesel Service, Inc. defendant/cross-appellant.

CourtCourt of Appeals of Iowa
DecidedJune 21, 2017
Docket16-0399
StatusPublished

This text of Dubuque Injection Service Company, plaintiff/counterclaim defendant-appellant/cross-appellee v. Steven J. Kress, defendant/counterclaim plaintiff-appellee/cross-appellant. ------------------------------------------------------ Dubuque Injection Service Company v. Bk Diesel Service, Inc. defendant/cross-appellant. (Dubuque Injection Service Company, plaintiff/counterclaim defendant-appellant/cross-appellee v. Steven J. Kress, defendant/counterclaim plaintiff-appellee/cross-appellant. ------------------------------------------------------ Dubuque Injection Service Company v. Bk Diesel Service, Inc. defendant/cross-appellant.) 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
Dubuque Injection Service Company, plaintiff/counterclaim defendant-appellant/cross-appellee v. Steven J. Kress, defendant/counterclaim plaintiff-appellee/cross-appellant. ------------------------------------------------------ Dubuque Injection Service Company v. Bk Diesel Service, Inc. defendant/cross-appellant., (iowactapp 2017).

Opinion

IN THE COURT OF APPEALS OF IOWA

No. 16-0399 Filed June 21, 2017

DUBUQUE INJECTION SERVICE COMPANY, Plaintiff/Counterclaim Defendant-Appellant/Cross-Appellee,

vs.

STEVEN J. KRESS, Defendant/Counterclaim Plaintiff-Appellee/Cross-Appellant. ------------------------------------------------------ DUBUQUE INJECTION SERVICE COMPANY, Plaintiff,

BK DIESEL SERVICE, INC. Defendant/Cross-Appellant. ________________________________________________________________

Appeal from the Iowa District Court for Dubuque County, Monica Ackley,

Judge.

Dubuque Injection Service Company (DIS) appeals, and Steven Kress

cross-appeals the outcome of a jury trial on claims by DIS for breach of fiduciary

duty, misappropriation of trade secrets, and interference with business

relationships and on Steven’s counterclaim for unpaid wages. AFFIRMED ON

APPEAL AND ON CROSS-APPEAL.

Paul D. Gamez, Kevin J. Visser, and Abbe M. Stensland of Simmons

Perrine Moyer Bergman P.L.C., Cedar Rapids, for appellant. 2

Richard K. Whitty, Peter D. Arling, and McKenzie R. Hill of O'Connor &

Thomas, P.C., Dubuque, for appellee.

Heard by Danilson, C.J., and Potterfield and Bower, JJ. 3

DANILSON, Chief Judge.

Dubuque Injection Service Company (DIS) appeals the district court’s

denial of its motion for new trial following a jury verdict finding Steven Kress—a

shareholder of DIS—not liable for breach of fiduciary duty, and finding Steven1

and BK Diesel Service, Inc. (BK) not liable for misappropriation of trade secrets

and interference with business relationships. DIS asserts a new trial should be

granted because the district court erred in (1) allowing admission of evidence

regarding two non-parties’ personal bankruptcy, (2) instructing the jury on the

ratification defense, and (3) refusing to allow the admission of protective orders

regarding trade secrets into evidence. Steven cross-appeals on the basis of an

evidentiary ruling affecting Steven’s counterclaim against DIS for unpaid wages.

We conclude none of the claims raised by the parties on appeal and cross-

appeal warrant reversal or a new trial and therefore affirm.

I. Background Facts & Proceedings.

DIS was formed in 1987 by Steven, Doug Hefel, and Randy Hefel after

Steven approached Doug with the idea of purchasing a local diesel injection

repair company. Randy was appointed president of DIS, Doug vice president,

and Steven secretary and treasurer. Steven, Doug, and Randy are the only

shareholders of DIS, each owning a one-third interest.

Steven had some previous knowledge of the trade, and it was the

understanding of the parties at the outset Steven would run the business. Doug

was involved for the first year helping to gain attention for the business, but

1 Because there are individuals relative to this matter sharing the same last name, all parties will be referred to by their first name. 4

subsequently had minimal involvement. Randy, who has an education in

accounting, set up the books for DIS and did the bookkeeping for a period of

time. However, Randy’s day-to-day involvement in DIS stopped between 1990

and about 2008, when Randy again began working regularly at DIS. Steven

completed training in the diesel-fuel-injection trade and managed the business

and the on-site shop. Steven worked long hours, opening and closing the shop

each day. DIS was able to get off its feet and eventually excelled. A distribution

was first made to each of the shareholders in 1996. Throughout the years, the

shareholders each received distributions totaling approximately $370,000.

In the early years of the company, Steven was paid a salary of

approximately $20,000 or $30,000 a year. By 1990 Steven’s salary had risen to

$54,500. Steven’s salary steadily increased between 2000 and 2010—his tax

return reflecting an income of $499,950 in 2010. Steven conceded he was in

charge of payroll for the company, but asserted in 2006 Randy told Steven to

begin taking his salary in one or two lump sums, leaving $100,000 to $150,000 in

the DIS bank account. Doug and Randy maintained they were unaware of the

amount of Steven’s salary.

The record also reflects Steven purchased personal items through DIS,

including vehicles in 2005, 2007, and 2010; the gas for Steven’s home; Steven’s

cell phone service; vehicle parts; a gun safe; and other items. Members of

Steven’s family were added to the DIS payroll although, except for Steven’s son,

they did not work there. Steven stated Randy told him in order to save taxes he

should make purchases through DIS from money that he would have been paid

in salary. Steven also stated Randy told him to include his family members on 5

the payroll, also to save tax money. Doug and Randy claimed they did not know

about the personal purchases or the family members on the DIS payroll.

However, the personal purchases made and the addition of Steven’s family

members to the payroll were documented and reflected in the DIS business

records, as was Steven’s yearly salary.

A bookkeeping mistake caused Steven to take too much money for his

salary in 2010, resulting in a loss to DIS for the year. Doug and Randy called a

shareholder meeting for December 12, 2011. At the meeting, Doug and Randy

voted to remove Steven as a director and officer of DIS but asked that he

continue managing the company. Also at the meeting, Doug and Randy offered

to sell their shares to Steven for $400,000 each.

Steven testified that on December 12, 2011, he requested the bookkeeper

issue a check to the Internal Revenue Service in the amount of $100,000 to

cover his anticipated 2011 tax liability.2 Randy later directed the bookkeeper to

reverse the payment.

Doug and his wife filed for bankruptcy in October 2010. After the

December 12, 2011 meeting, Steven learned Doug had substantially

undervalued his shares in DIS in the bankruptcy proceedings, despite demanding

$400,000 from Steven for the shares. Steven also learned Doug had taken out

an individual loan in the amount of $170,000 and signed a personal guaranty for

$400,000 for one of his other companies.

2 It is disputed whether Steven’s request to issue the check was made before the December 12 shareholder meeting. 6

Based on this knowledge, Steven claimed he felt he could no longer trust

Doug and Randy. Therefore, Steven removed an amount of DIS business

records from the company building and took them to his home to protect his

interest and to prevent the records from being altered. Steven also claimed he

no longer wanted to rent the DIS shop space from Randy, so he met with a

commercial lender to inquire about obtaining a loan for a new building. During

the meeting, Steven provided both personal and DIS financial information to the

lender.

On the night of January 3, 2012, Randy called Steven to obtain the

company’s Quick Books software password. Steven refused, and instead told

Randy to meet him at the DIS building the next day to review any Quick Books

records. The next morning Randy met Steven and his son in the DIS parking lot

and informed them they were both on unpaid leave.

On January 5, 2012, Steven made a counteroffer to purchase Doug and

Randy’s DIS shares for a total of $400,000, which they rejected. In March 2012,

Steven purchased a new building and, in June 2012, Steven and his business

Free access — add to your briefcase to read the full text and ask questions with AI

Related

State v. Romeo
542 N.W.2d 543 (Supreme Court of Iowa, 1996)
Vasconez v. Mills
651 N.W.2d 48 (Supreme Court of Iowa, 2002)
Pillsbury Co. v. Ward
250 N.W.2d 35 (Supreme Court of Iowa, 1977)
Anita Valley, Inc. v. Bingley
279 N.W.2d 37 (Supreme Court of Iowa, 1979)
State v. Miller
229 N.W.2d 762 (Supreme Court of Iowa, 1975)
Johnson v. Interstate Power Co.
481 N.W.2d 310 (Supreme Court of Iowa, 1992)
Heinz v. Heinz
653 N.W.2d 334 (Supreme Court of Iowa, 2002)
6305 SW 9th STREET, LLC v. SONS OF GEIL, LLC
743 N.W.2d 870 (Court of Appeals of Iowa, 2007)
Regal Insurance Co. v. Summit Guaranty Corp.
324 N.W.2d 697 (Supreme Court of Iowa, 1982)
King v. Gustafson
459 N.W.2d 651 (Court of Appeals of Iowa, 1990)
State v. Schuler
774 N.W.2d 294 (Supreme Court of Iowa, 2009)
Johnson v. Knoxville Community School District
570 N.W.2d 633 (Supreme Court of Iowa, 1997)
State v. Langley
265 N.W.2d 718 (Supreme Court of Iowa, 1978)
State v. O'CONNELL
275 N.W.2d 197 (Supreme Court of Iowa, 1979)
State v. Parker
747 N.W.2d 196 (Supreme Court of Iowa, 2008)
State v. Daly
623 N.W.2d 799 (Supreme Court of Iowa, 2001)
State v. Brown
569 N.W.2d 113 (Supreme Court of Iowa, 1997)
Abodeely v. Cavras
221 N.W.2d 494 (Supreme Court of Iowa, 1974)
State v. Nelson
234 N.W.2d 368 (Supreme Court of Iowa, 1975)
Easton v. Howard
751 N.W.2d 1 (Supreme Court of Iowa, 2008)

Cite This Page — Counsel Stack

Bluebook (online)
Dubuque Injection Service Company, plaintiff/counterclaim defendant-appellant/cross-appellee v. Steven J. Kress, defendant/counterclaim plaintiff-appellee/cross-appellant. ------------------------------------------------------ Dubuque Injection Service Company v. Bk Diesel Service, Inc. defendant/cross-appellant., Counsel Stack Legal Research, https://law.counselstack.com/opinion/dubuque-injection-service-company-plaintiffcounterclaim-iowactapp-2017.