Dwyer v. CD's Machine, Inc.

CourtDistrict Court, E.D. Oklahoma
DecidedAugust 18, 2020
Docket6:18-cv-00328
StatusUnknown

This text of Dwyer v. CD's Machine, Inc. (Dwyer v. CD's Machine, Inc.) is published on Counsel Stack Legal Research, covering District Court, E.D. Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Dwyer v. CD's Machine, Inc., (E.D. Okla. 2020).

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF OKLAHOMA

CHRISTINE DWYER, ) ) Plaintiff, ) v. ) Case No. CIV-18-328-KEW ) CD’S MACHINE, INC., ) An Oklahoma corporation, and ) CALVIN SMITH, ) ) Defendants. )

OPINION AND ORDER

This is an action for collection of a debt allegedly based upon oral loan agreements between Plaintiff and Defendant CD’s Machine, Inc. (“CDS”) 1 , for fraudulent misrepresentations Defendant Calvin Smith (“Smith”) made to Plaintiff to induce her into making the loans, and for the unjust enrichment of CDS as a result of the loans. Beginning on October 22, 2019, this Court conducted a Non- Jury Trial with regard to the outstanding issues in dispute in this action. After the presentation of evidence, the parties were afforded the opportunity to file proposed findings of fact and conclusions of law and written closing arguments, which were submitted in a timely manner in January of 2020. This Court has

1 Throughout the litigation and the dealings of the parties, CDS is interchangeably referred to as “CD’s Machine, Inc.” and “CDS Machine, Inc.” For purposes of reference, the Court will utilize the abbreviation to refer to this entity in this Opinion and Order as “CDS”. considered all of the evidence presented by way of live testimony, depositions, exhibits and stipulations as well as the parties’ proposed findings and conclusions in the formulation of this Order. After said consideration, this Court hereby enters the following findings of fact and conclusions of law in conformity with Fed. R.

Civ. P. 52: FINDINGS OF FACT Facts Relevant to All Claims 1. CDS is an Oklahoma corporation formed by Smith on March 12, 2008 with 100 shares of authorized capital stock. Smith was the owner of the totality of the shares in CDS. Pl. Exh. No. 1. 2. Smith operated an automotive repair shop prior to starting CDS. In that capacity, he came to know Kenneth Dwyer in 2004 when Smith purchased a lathe from Kenneth Dwyer’s company, a tool and die business. Trial Tr. p. 240, ll. 7-13; p. 241, ll. 10-16. 3. At all times relevant to this action, Plaintiff was married to Kenneth Dwyer. Trial Tr. p. 13, ll. 11-18.

4. In 2013, Smith and Kenneth Dwyer agreed to enter into two business ventures together. One was CDS in which Smith owned 51% of the stock and Kenneth Dwyer owned 49%. Trial Tr. p. 15, ll. 19-22. They also entered into a real estate purchasing venture wherein Smith and Kenneth Dwyer each owned 50% of the business. Trial Tr. p. 15, ll. 10-12. 2 5. Smith and Kenneth Dwyer entered into an agreement entitled “Partnership Agreement” which was dated May 1, 2015 but was not executed until 2016, after Kenneth Dwyer was involved in a traffic accident. Trial Tr. p. 246, l. 25, p. 247, l. 11. Smith, Plaintiff, and Kenneth Dwyer discussed the agreement before

executing it. Although Smith did not like certain clauses in the agreement and testified he told Plaintiff and Kenneth Dwyer that the Partnership Agreement “wasn’t anything [they] had agreed upon”, Smith executed it. Trial Tr. p. 256, ll. 13-25, p. 257, ll. 1-9; p. 323, ll. 1-2. Smith testified that he read the Partnership Agreement before he signed it. Trial Tr. p. 286, ll. 12-14. He then signed the Partnership Agreement because Plaintiff stated it would “make [Plaintiff] happy that she had something on paper because we had nothing on paper.” Trial Tr. p. 323, ll. 2- 4. Plaintiff testified she had nothing to do with the Partnership Agreement and that it was prepared by CDS’ CPA, Jim Arthur located in Missouri. Trial Tr. p. 17, ll. 1-15.

6. The Partnership Agreement designated the Partners in CDS to be Smith (51%) and Kenneth Dwyer (49%) and was governed by Oklahoma law by its terms. The purpose of the partnership was stated as “Machine Shop/Job Shop Manufacturing”. The partnership was to begin on May 1, 2015 and “will continue until terminated as

3 provided in this Agreement.” The Partnership Agreement stated that the capital contribution of the partners would be for “Calvin Smith – Cash and Labor - $510,000.00 USD” and for “Kenneth Dwyer – Cash and Equipment - $500,000.00 USD”. Pl. Exh. No. 2. 7. The Partnership Agreement was intended to also operate as the

by-laws of CDS. Trial Tr. p. 185, ll. 9-15. 8. Under the Partnership Agreement, Smith would act as the “Tax Matters Partner” who would “prepare, or cause to be prepared, all tax returns and reports for the Partnership and make any related elections that the Partners deem advisable.” Pl. Exh. No. 2, p. 6. 9. As the Tax Matters Partner, Smith signed the Federal Income Tax Returns for CDS for the tax years of 2016-2018. The returns were prepared by an accountant from information provided by Smith. All of these returns reflected the ownership of CDS as Smith with 51% and Kenneth Dwyer with 49%. Pl. Exh. Nos. 8, 10, and 11. 10. The Partnership Agreement also provided for additional

monetary contributions to the partnership. In pertinent part, it provided: Additional Capital

9. Capital Contributions may be amended from time to time, according to the requirements of the Partnership provided that the interests of the Partners are not affected, except with the

4 unanimous consent of the Partners. No Partner will be required to make Additional Capital Contributions. Whenever additional capital is determined to be required and an individual Partner is unwilling or unable to meet the additional contribution requirement within a reasonable period, as required by Partnership business obligations, remaining Partners may contribute in proportion to their existing Capital Contributions to resolve the amount in default, in such case the allocation of profits or losses among all the Partners will be adjusted to reflect the aggregate change in the Capital Contributions by the Partners.

10. Any advance of money to the Partnership by any Partner in excess of the amounts provided for in this Agreement or subsequently agreed to as Additional Capital Contribution will be deemed a debt due from the Partnership and not an increase in the Capital Contribution of the Partner. This liability will be repaid with interest at rates and times to be determined by a majority of the Partners within the limits of what is required or permitted in the Act. This liability will not entitle the lending Partner to any increased share of the Partnership’s profits nor to a greater voting power. Such debts may have preference or priority over any other payments to Partners as may be determined by a majority of the Partners.

Pl. Exh. No. 2, p. 3.

11. Smith testified that “unanimous consent of the partners” as used in the Partnership Agreement meant “[w]hoever was the majority shareholder” decided the issue utilizing the term “unanimous consent”. Later in his testimony at trial, Smith stated his position succinctly – “Unanimous is the majority shareholder”.

5 Trial Tr. p. 303, ll. 15-25, p. 304, ll. 1-21. He also testified that “Majority was the rule. I was a 51 percent shareholder. I could overrule any decisions they made, yes.” Trial Tr. p. 286, ll. 20-21. 12. Despite the existence of the executed Partnership Agreement,

Smith believed that no partnership existed and that Kenneth Dwyer merely invested money to obtain a minority stake in the S corporation of CDS. Trial Tr. p. 251, ll. 14-22. 13. After Kenneth Dwyer’s accident, Plaintiff came to the site of CDS’ business to go through the paperwork. Trial Tr. p. 247, ll. 20-22. Plaintiff had not been involved with the paperwork of the business prior to Kenneth Dwyer’s accident. Trial Tr. p. 247, ll. 23-25. Plaintiff became more involved with the business “because she had stayed out of until then, but she thought it would be better if she was involved and knew what was going on.” Trial Tr. p. 248, ll. 3-7.

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Dwyer v. CD's Machine, Inc., Counsel Stack Legal Research, https://law.counselstack.com/opinion/dwyer-v-cds-machine-inc-oked-2020.