Maximiliaan Unger v. Morris + D'Angelo, et al.

District Court, N.D. California·Decided December 16, 2025·No. 3:23-cv-03284·Unknown

Opinion

MAXIMILIAAN UNGER, Case No. 23-cv-03284-JSC

Plaintiff, ORDER GRANTING PLAINTIFF’S v. MOTION FOR SUMMARY JUDGMENT MORRIS + D'ANGELO, et al., Re: Dkt. No. 96 Defendants.

Plaintiff, a citizen of Australia, brings this action against Defendants, who are accountants and an accounting firm. (Dkt. No. 1.)1 Plaintiff alleges he transferred funds to Defendants who then failed to return the funds. Defendants Daniel Morris, Morris + D’Angelo, and Steven Geller stipulated to, and the Court entered, a judgment where “Plaintiff Maximiliaan Unger, an individual, shall recover from Defendant Daniel Morris, an[] individual, and Defendant Morris + D’Angelo, a general partnership, jointly and severally” a principal amount of $3,600,000.00 plus interest. (Dkt. No. 84.) Defendant Geller was dismissed from the action. (Id. at 2.) Plaintiff now brings this motion for summary judgment against Defendant Patrick D’Angelo, asserting Defendant “D’Angelo is liable to Plaintiff as a general partner of Morris + D’Angelo (“MDA”) for Plaintiff[’]s claims in this matter, and specifically that D’Angelo is liable for the already entered judgment in this lawsuit against MDA.” (Dkt. No. 96 at 2.) Defendant has not filed a response. After carefully considering the arguments and briefing submitted, the Court concludes oral argument is unnecessary, see Civ. L.R. 7-1(b) and GRANTS Plaintiff’s motion. The facts in 1 Record Citations are to material in the Electronic Case File (“ECF”); pinpoint citations are to the ECF-generated page numbers at the top of the document. Because Mr. D’Angelo’s deposition Plaintiff’s motion are undisputed. Drawing all inferences in Defendant D’Angelo’s favor, as a matter of law Defendant D’Angelo is liable to Plaintiff as if he were a partner of Morris + D’Angelo because Plaintiff, reasonably relying on Defendant D’Angelo’s representations that he was a partner of Morris + D’Angelo, entered into a transaction with the partnership to Plaintiff’s detriment. The following facts are from Plaintiff’s evidence in support of his motion, which consists of his declaration, Mr. D’Angelo’s deposition, and various exhibits. The Court includes only those facts relevant to this Order. Because Mr. D’Angelo has not filed a response to this motion, the facts are not in dispute. A. The Partnership and Mr. D’Angelo’s Ownership Interest Over Time At his deposition, Mr. D’Angelo testified he and Mr. Morris “went into practice” together in December 1994. (Dkt. No. 96-3 at 15:5-6.) Between 1994 and 2015, Mr. D’Angelo was “the managing partner of the firm” Morris and D’Angelo (“MDA”). (Id. at 26:25-27:1.) In the beginning, Mr. Morris and Mr. D’Angelo were “50/50 partners” who co-owned the firm, “but [Mr. D’Angelo] ran the firm, [Mr. Morris] got the clients, and [the two] started growing” the firm. (Id. at 17:25-18:1.) To Mr. D’Angelo’s knowledge, “the firm [is] still a general partnership in California.” (Id. at 28:15-18.) On October 1, 2015, Mr. D’Angelo sold 90 percent of his interest in the partnership. (Id. at 38:24-39:1.) Mr. D’Angelo testified “from October 1st, 2015 forward … [he] owned 5 percent [of the firm], Mr. [Steven] Geller owned 20 percent, and then Mr. Morris would have 75 percent.” (Id. at 40:2-5.) Further, “[i]t was [Mr. Morris]’s idea for me to keep 5 percent so that I didn’t completely disappear. And I was going to be working for probably another five years, and that was the plan originally.” (Id. at 39:1-4.) Mr. D’Angelo testified he “stopped being a partner” on January 1, 2022; at that point, he sold his remaining interest in the firm and “was an employee of the firm,” “not a partner.” (Id. at 38:11-15.) For purposes of this motion, Plaintiff agrees “D’Angelo did in fact sell his interest in MDA no later than January 5, 2022” (Dkt. No. 96 at 4 n. was effective.” (Dkt. No. 96-2 ¶ 2.) B. Mr. D’Angelo’s Representations to Plaintiff Regarding Partnership At various points in 2021 and 2022, Plaintiff, Mr. Morris, and Mr. D’Angelo discussed the possibility of MDA providing services to Plaintiff. (Dkt. No. 96-1 ¶¶ 9-13; see generally Dkt. No. 96-3.) Mr. D’Angelo “introduced himself as a partner of MDA” to Plaintiff during a “virtual meeting on May 7, 2021.” (Dkt. No. 96-1 ¶ 3.) Plaintiff attests:

During all of these discussions as well as the discussions that were to follow, Morris and D’Angelo specifically told me that they were both partners of MDA, and hiring MDA meant that they would both take responsibility for and work as a team on the engagement. D’Angelo and Morris both touted their relationship over many years and the multitude of experience that they and their firm had from assisting many different clients over the years. Morris specifically spoke highly of his partnership with D’Angelo, and called it a “marriage.” He mentioned that he had even written an article about his “business partner” D’Angelo, which was featured prominently on the Morris + D’Angelo website and which I reviewed at the time. That article, which is entitled “My Business Partner of 3-Decades, Pat D’Angelo” is still accessible online on the Morris + D’Angelo domain today at https://www.cpadudes.com/pat-dangelomorris- dangelo/. [...] They were both licensed accountants and I came to see that one of the main benefits of hiring MDA was I would receive the benefits of both of their expertise. It also appeared to me at this time that D’Angelo was going to be the main point of contact at MDA for getting the engagement done and for actually doing the work that was needed.

(Dkt. No. 96-1 ¶ 8.) For example, Mr. D’Angelo emailed Plaintiff on April 12, 2022 to set up a meeting. (Dkt. No. 96-1 ¶ 11; Dkt. No. 96-21 at 2.) Mr. D’Angelo’s email signature said “Managing Partner” above the firm’s name. (Dkt. No. 96-1 ¶ 11; Dkt. No. 96-21 at 2.) At his deposition, Mr. D’Angelo answered in the affirmative to questions about this email, acknowledging “this is an email from [Mr. D’Angelo] to … Plaintiff” with “the same email signature that [Mr. D’Angelo] had used in the past” which “says that [he is] the managing partner at the firm.” (See Dkt. No. 96- 3 at 122:2-25.) Mr. D’Angelo testified, however, the email signature was not “correct” – that is, he was not a partner of the firm “at this time.” (See id.) Later, on April 26, 2022, MDA’s office manager emailed Plaintiff “[p]er your conversations with Pat and Dan, attached please find the Engagement Letter for your review and signature.” (Dkt. No. 96-25 at 2; Dkt. No. 96-1 ¶ 13.) three “[p]artners.” (Dkt. No. 96-25 at 6; Dkt. No. 96-1 ¶ 13.) Plaintiff attests “[a]t no time did anyone inform us that [Mr. D’Angelo] was no longer a partner at the firm.” (Dkt. No. 96-1 ¶ 15.) When asked “Did you ever tell [Plaintiff] … that you were no longer a partner at the firm?” Mr. D’Angelo testified “Not to my knowledge.” (Dkt. No. 96-3 at 123:3-5.) Plaintiff attests he relied on representations that Mr. D’Angelo was a partner in entering the transaction for money services, to his own detriment:

Prior to utilizing MDA for this service, I did further due diligence into the firm, even using an attorney to assist. We confirmed that the money service business had a license that was in good standing, checked for any complaints against MDA, and looked through the profiles of the team members on LinkedIn. We did not find any issues. Moreover, from that search, D’Angelo was indicated to be a partner of MDA every place that I looked, including the MDA website and D’Angelo’s own LinkedIn page. The reason that I performed such extensive due diligence is that had there been any hint of trouble, I would not have moved forward with sending any funds to MDA. Had I known that D’Angelo had withdrawn from the partnership, that would have immediately led to me asking more questions, and I would not have gone forward with the transfer.

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Maximiliaan Unger v. Morris + D'Angelo, et al., (N.D. Cal. 2025).

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