Lakeview v. Care Realty, et al.

2009 DNH 036
CourtDistrict Court, D. New Hampshire
DecidedMarch 30, 2009
Docket07-CV-303-SM
StatusPublished
Cited by1 cases

This text of 2009 DNH 036 (Lakeview v. Care Realty, et al.) is published on Counsel Stack Legal Research, covering District Court, D. New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Lakeview v. Care Realty, et al., 2009 DNH 036 (D.N.H. 2009).

Opinion

Lakeview v . Care Realty, et a l . 07-CV-303-SM 03/30/09 UNITED STATES DISTRICT COURT

DISTRICT OF NEW HAMPSHIRE

Lakeview Management, Inc.; Lakeview Neurorehabilitation Center, Inc.; and Lakeview Neurorehab Center Midwest, Inc., Plaintiffs

v. Civil N o . 07-cv-303-SM Opinion N o . 2009 DNH 036 Care Realty, LLC; and THCI Company, LLC, Defendants

MEMORANDUM DECISION

Plaintiff Lakeview Management, Inc. (“LMI”) owns Lakeview

Neurorehabilitation Center, Inc. (“LNC”) and Lakeview Neurorehab

Center Midwest (“LNC-M”). LNC, in turn, operates a neurological

rehabilitation center in Effingham Falls, New Hampshire, while

LNC-M operates a neurological rehabilitation center in Waterford,

Wisconsin. Both centers are operated in facilities owned by and

leased from defendants, Care Realty, LLC (“Care”) and THCI

Company, LLC (“THCI”). For ease of reference, the Lakeview

entities shall be referred to collectively as “Lakeview” or

“Lessee,” and defendants as “THCI” or “Lessor.”

In 1997, LNC and LNC-M entered into identical amended and

restated lease agreements with THCI’s predecessor, Meditrust of

New Hampshire, Inc. (“Meditrust”) entitling them to occupy and

operate the facilities in New Hampshire and Wisconsin. In April of 2001, THCI acquired and assumed all of Meditrust’s rights and

obligations under those Leases.1 This dispute arises from the

contractual relationship between the parties as embodied in the

Lease.

The Lease was for a “Fixed Term” of ten years, terminating

on September 3 0 , 2007, but subject to Lakeview’s unilateral right

to extend the term for three successive periods of five years

each. Lakeview could exercise its option to extend the term by

giving THCI written notice “of each such extension” within a

defined time window — at least 180 days, but not more than 360

days, before expiration of the Fixed Term (or an extended term).

At issue in this case, fundamentally, is whether Lakeview

validly extended the Lease term, such that it is contractually

entitled to occupy and operate the facilities for another five

years, and, if it did validly extend, whether it subsequently

repudiated or terminated that extended contract.

1 Identical Leases were entered into with respect to the facilities in Wisconsin and New Hampshire. The Leases are inter- related though separate. The court’s jurisdiction is based on diversity of citizenship, and New Hampshire law generally governs disposition of the issues presented, although Wisconsin’s applicable statute of limitations will be applied with respect to the Wisconsin Lease. For ease of reference and discussion, the Leases will be treated as if there was only one.

2 The business relationship between these parties began to

deteriorate within a short time after THCI purchased the

properties, and, as the Lease term progressed, that relationship

became increasingly strained. There were a number of reasons for

the decline, but, at bottom, each side seemingly misapprehended

its legal rights and responsibilities, and also frequently

misapprehended what the other was attempting to communicate.

Each side viewed the relationship through its own peculiar

filter, generally talking over the other, often at cross-

purposes. Perhaps intentionally, perhaps not. The resulting

factual record is somewhat convoluted and difficult to sort out,

but while the record is lengthy and exhibits numerous, the

dispute can be resolved by resort to familiar principles of

contract law and equity.

The case was ably tried to the bench and has been fully

argued and briefed by capable counsel. This memorandum decision

sets out the court’s findings, rulings, and conclusions.

Factual Background

A fairly thorough review of the pertinent factual

circumstances, including the court’s findings of fact, is

necessary to a discussion of the legal issues presented.

3 Before acquiring the Lakeview facilities from Meditrust, and

as part of its due diligence inquiries, THCI obtained an executed

Tenant Estoppel Certificate from Lakeview (Ex. F 6 ) . In that

certificate, among other things, Lakeview affirmatively

represented to THCI that “[t]he methodology for computing

Additional Rent2 under the Lease is set forth in Section 3.1.2 of

the Lease.” Notwithstanding its representations in the Tenant

Estoppel Certificate, Lakeview had not calculated Additional Rent

in conformity with the Lease’s definition of Gross Revenues since

December of 2000 (i.e., before THCI acquired the property, in

April of 2001).

Lakeview principals testified that Meditrust, the former

owner, had agreed to an oral modification of the Lease that

redefined the term “Gross Revenues” to mean Gross Revenues as

understood when applying Generally Accepted Accounting Principles

(“GAAP”), rather than as defined in the Lease. The difference

2 “Additional Rent” is a component of the total rent payable to THCI, consisting of “an amount equal to fifteen percent (15%) of Rental Net Income.” (Ex. M 22.) “Rental Net Income” is defined as “the amount equal to the Net Income from the Facility and all of the Related Facilities [NH and WI] . . . adding back depreciation, amortization, Additional Rent and management fees in excess of five percent (5%) of Gross Revenues.” (Id.) “Gross Revenues” has a specific meaning under the Lease, as defined in Section 2.1 (Ex. B 1 ) , and essentially includes all revenues received less contractual allowances ( i d . ) .

4 was significant; using GAAP Gross Revenues meant Lakeview would

enjoy a significant reduction in Additional Rent owed.3

The evidence of an agreement between Meditrust and Lakeview

to change the Gross Revenues definition consisted almost entirely

of testimony from Lakeview principals — testimony generally

lacking in specificity. Lakeview’s accountant corroborated that

testimony after a fashion, saying that the change in accounting

for Gross Revenues predated THCI’s acquisition, and was based on

her own understanding (she was told) that an agreement had been

reached. One Lakeview principal testified that the agreement had

been reduced to writing in the form of an “estoppel agreement,”

but Lakeview’s accountant could not find it among her records,

and no such written agreement was found among Meditrust or THCI

records, and it was not produced at trial. Lakeview principals

also suggested that THCI should have known that it was using GAAP

Gross Revenues to calculate Additional Rent before it acquired

the properties, claiming that anyone familiar with commercial

lease accounting (like THCI) would recognize, from even a cursory

3 Gross Revenues calculated under GAAP would be larger than those calculated under the Lease definition, which in turn would result in a lower Additional Rent payment to the Lessor. That i s , management fees in excess of 5% of GAAP Gross Revenues would be less than management fees in excess of 5% of Lease-defined Gross Revenues, s o , when that amount is added back to the Rental Net Income, it would also be lower, and the Additional Rent calculation (15% of the lower Rental Net Income) would be concomitantly lower.

5 review of routinely submitted financial reports, that Lakeview

was not using the Lease definition of Gross Revenues when

calculating Additional Rent, despite representations to the

contrary in the Tenant Estoppel Certificate.

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