JACQUELINE ELECTRIC & CONTRACTING, INC. v. DAVID TETREAULT & Others.

Massachusetts Appeals Court·Decided May 12, 2026·No. 25-P-0750·Unpublished

Opinion

NOTICE: Summary decisions issued by the Appeals Court pursuant to M.A.C. Rule 23.0, as appearing in 97 Mass. App. Ct. 1017 (2020) (formerly known as rule 1:28, as amended by 73 Mass. App. Ct. 1001 [2009]), are primarily directed to the parties and, therefore, may not fully address the facts of the case or the panel's decisional rationale. Moreover, such decisions are not circulated to the entire court and, therefore, represent only the views of the panel that decided the case. A summary decision pursuant to rule 23.0 or rule 1:28 issued after February 25, 2008, may be cited for its persuasive value but, because of the limitations noted above, not as binding precedent. See Chace v. Curran, 71 Mass. App. Ct. 258, 260 n.4 (2008).

COMMONWEALTH OF MASSACHUSETTS

APPEALS COURT

25-P-750

JACQUELINE ELECTRIC & CONTRACTING, INC.

vs.

DAVID TETREAULT1 & others.2

MEMORANDUM AND ORDER PURSUANT TO RULE 23.0

The plaintiff, Jacqueline Electric & Contracting, Inc.

(JEC), brought this action seeking damages against its former

employee, David Tetreault.3 JEC claimed that Tetreault took

approximately two million dollars from the company without authority. At trial, Tetreault did not dispute that he took large sums of money from JEC. He maintained, however, that he had permission from JEC's owner and president, Jacqueline Gorman, to take the funds as compensation pursuant to an oral employment agreement. Gorman testified that she did not authorize the payments at issue. The jury believed Tetreault and returned a verdict in his favor. Thereafter, JEC's motion for a new trial, motion for judgment notwithstanding the verdict, or, in the alternative, for a new trial, and motions for reconsideration were denied. This appeal ensued.4 Background. The relevant facts are as follows. JEC is a general contracting and electrical company with a principal place of business in South Easton. As noted, Gorman is the owner of the company. She met Tetreault in 2014 at their local gym. After learning that Tetreault was a disabled veteran, Gorman offered him part-time employment, which Tetreault accepted. Tetreault began working fifteen to sixteen hours a week and was paid $13 an hour. Initially, Tetreault's duties consisted of cleaning up jobsites and making deliveries. As time went on, Tetreault assumed additional responsibilities, which included data entry of invoices, bills and banking

Tetreault, who represented himself at trial, did not enter 4 an appearance and did not file a brief.

statements. In view of these new responsibilities, Gorman orally agreed to raise Tetreault's hourly wage to $15 an hour with a weekly cap of $500 a week. Occasionally, Gorman also permitted Tetreault to use JEC's credit card to take his wife out to dinner and gave him gift cards as bonuses. Tetreault's responsibilities continued to increase and soon included managing JEC's books and accounts. Ultimately, Tetreault was involved in all day-to-day operations of the company, aside from buying and bidding, and had almost full responsibility for the company's finances.5 According to Tetreault, Gorman orally agreed to increase his salary to compensate him for the added responsibilities and additional hours although no specific amount of compensation was discussed.

In 2016-2017, Gorman noticed discrepancies in JEC's accounting statements, and she questioned how JEC's "money started disappearing." In March of 2021, she contacted JEC's corporate accountant, Charles Woodward, with whom she claimed to have discovered that Tetreault had altered bank statements to disguise his use of company funds to pay his personal credit card bills. Gorman testified that she and Woodward also found that Tetreault hid these payments within JEC's job cost reports,

5 Tetreault testified that he was involved in new aspects of the business and was essentially running the office, which required him to come in at 4:30 A.M. each morning.

which Tetreault prepared and uploaded into QuickBooks, an accounting software program.6 Beginning in 2020, Tetreault used as much as $40,000 a month in company funds to cover his credit card debts.7 By 2021, that amount had increased substantially to between $70,000 and $100,000 a month. Gorman estimated that Tetreault had taken almost a million dollars in 2021 before she terminated his employment in August.

As previously noted, Tetreault admitted that he used company funds and claimed that he did so with Gorman's knowledge and permission. At trial he explained how he transferred money from JEC's operating accounts to pay his credit card bills and disguised the payments as job costs.8 Although Tetreault acknowledged that Gorman never expressly agreed to the amount of money he could withdraw from JEC's accounts and that he never

6 Woodward also had no knowledge of any agreement between Gorman and Tetreault and Tetreault testified that he did not tell Woodward about the agreement because "the agreement was between [him and Gorman]".

7 Tetreault used his credit card to pay for gas, food, home and auto repair, and "online gaming."

8 Tetreault testified, " If I get a credit card statement, I would look at the amount. I then log onto my credit card statement, make the payment. The monies funds were transferred from JEC's operating accounts to pay that amount. I would then credit that amount in said checkbook, so it balanced. And then I would put a matching invoice into commodities and do a job cost, so the books were balanced."

told her how much money he was taking each month, he asserted that Gorman was aware of the amounts he took because he gave her the job cost reports to review. Thus, according to Tetreault, "if there was an issue," Gorman would have "address[ed] it [with] [him]." Gorman contradicted Tetreault's claim and testified that she could not have known what Tetreault was doing by examining the job cost reports because Tetreault hid the "unauthorized" transfers by "collaps[ing] the categories" of expenses on a project instead of listing them out on the job cost reports as he had done previously.

At the close of all the evidence, JEC moved for a directed verdict. The thrust of JEC's argument was that Tetreault's testimony was so unbelievable no rational jury could accept it as true. In addition, JEC argued that the evidence did not warrant a finding that Tetreault and Gorman had entered into an enforceable employment contract because the two had never agreed on the amount of compensation to which Tetreault was entitled. The judge denied the motion, explaining that it was "the jury's role (and not the judge's)" to decide if Tetreault was telling the truth. He further concluded that "there's no doubt there was an agreement [between Gorman and Tetreault]" and the issue for the jury was whether Tetreault took more compensation than authorized under the agreement and, if so, how much. The judge then informed the parties that he would instruct the jury on a

claim of breach of the parties' employment agreement and would not instruct the jury on JEC's claims for conversion or money had and received.9 Thereafter, the judge instructed the jury in accordance with his ruling on the theory of liability and provided the jury with two preprinted general verdict slips: one for a verdict in favor of JEC, and one in favor of Tetreault. After deliberating for about four hours, the jury returned its verdict. The correct verdict slip ("VERDICT OF THE JURY FOR THE DEFENDANT") was signed by the foreperson and dated. In addition, the foreperson wrote "not guilty" on the verdict slip and initialed that insertion. The transcript reflects that the judge reviewed the verdict slip, stated that the additional words were not necessary, and instructed the foreperson to strike the words "not guilty." The foreperson complied, and the verdict was returned to the court clerk, who read it aloud. The verdict was then confirmed by the foreperson and all the jurors to be a true verdict.

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JACQUELINE ELECTRIC & CONTRACTING, INC. v. DAVID TETREAULT & Others., (Mass. Ct. App. 2026).

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