New Hampshire Insurance Company v. Magellan Reinsurance Company, Ltd.

Court of Appeals of Texas·Decided February 14, 2013·No. 02-12-00196-CV·Published

Opinion

COURT OF APPEALS SECOND DISTRICT OF TEXAS FORT WORTH

NO. 02-12-00196-CV

New Hampshire Insurance Company § From the 236th District Court

v. § of Tarrant County (236-213761-05)

§ February 14, 2013 Magellan Reinsurance Company, Ltd. § Opinion by Justice Meier

JUDGMENT

This court has considered the record on appeal in this case and holds that

there was no error in the trial court’s order. It is ordered that the order of the trial

court is affirmed.

It is further ordered that Appellant New Hampshire Insurance Company

shall pay all costs of this appeal, for which let execution issue.

SECOND DISTRICT COURT OF APPEALS

By_________________________________ Justice Bill Meier COURT OF APPEALS SECOND DISTRICT OF TEXAS FORT WORTH

NO. 02-12-00196-CV

NEW HAMPSHIRE INSURANCE APPELLANT COMPANY

V.

MAGELLAN REINSURANCE APPELLEES COMPANY, LTD.

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FROM THE 236TH DISTRICT COURT OF TARRANT COUNTY

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MEMORANDUM OPINION1

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I. INTRODUCTION

The litigation between Appellant New Hampshire Insurance Company and

Appellee Magellan Reinsurance Company, Ltd. has been lengthy, vigorously

contested, and well traveled. It began in 2004 in the Turks and Caicos Islands

1 See Tex. R. App. P. 47.4. (TCI), included brief proceedings in New York, and is now—eight years later, yet

still in its infancy—ongoing in Texas. While the essence of the underlying

dispute between New Hampshire and Magellan has remained unchanged since

the inception of the litigation, New Hampshire’s opinion about the arbitrability of

the disputed matters has not. Because we hold that New Hampshire is judicially

estopped from compelling arbitration, we will affirm the trial court’s order denying

New Hampshire’s motion to compel arbitration.

II. FACTUAL AND PROCEDURAL BACKGROUND

New Hampshire is a Pennsylvania corporation that is authorized to

conduct business in Texas. Magellan is a corporation chartered in the TCI. Its

primary place of business is Tarrant County, Texas.

In 1997, New Hampshire and Magellan entered into a “Contractual

Reimbursement Insurance Reinsurance Agreement,” whereby Magellan agreed

to accept 100% of New Hampshire’s obligations and liabilities under a number of

automobile dealer insurance policies issued by New Hampshire in exchange for

100% of the gross written premiums paid under the policies, less a provisional

ceding commission to New Hampshire. The Reinsurance Agreement required

Magellan to establish a trust account, from which New Hampshire was

authorized to withdraw funds to secure payments under the Reinsurance

Agreement. The Reinsurance Agreement also contains an arbitration provision,

which provides in relevant part that “[a]ll disputes or differences arising out of the

2 interpretation of this Agreement shall be submitted” to arbitration in New York.

[Emphasis added.]

In April 2002, New Hampshire made “a series of withdrawals” from the

trust account—over $2 million according to Magellan—“effectively emptying” it.

New Hampshire subsequently informed Magellan that the trust fund required a

deposit of approximately $1.2 million. Magellan identified several discrepancies

in New Hampshire’s claims handling and accounting, disagreed that the deposit

was necessary, and requested a refund from New Hampshire in the amount of

approximately $995,000. New Hampshire and Magellan continued to exchange

correspondence over the next few years—New Hampshire defended its claims

handling and accounting and demanded that Magellan deposit approximately

$1.4 million into the trust account, and Magellan challenged New Hampshire’s

claims amounts, demanded to inspect New Hampshire’s books and records, and

refused to deposit the $1.4 million into the trust account.

Relying upon the demanded but unpaid $1.4 million and a TCI ordinance

related to a company’s inability to pay a “debt,” New Hampshire filed a petition in

August 2004 in a TCI court to “wind up” Magellan’s business. Magellan

responded by moving to stay the proceedings and to compel arbitration. New

Hampshire argued against arbitration, contending that the dispute did not involve

the interpretation of the Reinsurance Agreement but only whether Magellan was

insolvent. The TCI lower court agreed with New Hampshire, declined to compel

3 arbitration, and ordered Magellan to be wound up. An appeal reversing the lower

court, a remand, and additional litigation in the TCI courts ensued.

Meanwhile, at some point before the TCI lower court issued its final ruling,

Magellan initiated a proceeding in a New York state court to enjoin the TCI

litigation and to compel New Hampshire to arbitration in New York. New

Hampshire contested the action, arguing that Magellan’s “statutory insolvency”

under TCI law was not a dispute that involved the interpretation of the

Reinsurance Agreement. After the TCI lower court had ruled, the New York court

denied Magellan’s requested relief, concluding—just like the TCI lower court

had—that “[t]he question of whether [Magellan] owes money is not an

interpretation of the reinsurance contract; rather, it is a factual controversy

concerning respondent’s calculation of the amount in dispute . . . .”

In September 2005, while the TCI litigation was still pending, Magellan

sued New Hampshire in Texas and asked the trial court to make nine

declarations regarding the parties’ rights “under the Reinsurance Agreement.”

Magellan amended its original petition later in September 2005, and with the

exception of two declarations, Magellan asked the trial court to make all of the

same declarations as those pleaded in the original petition.

In December 2005, New Hampshire filed a motion to dismiss or abate

Magellan’s Texas action. New Hampshire argued that the relief was necessary

because “[t]he issues Magellan now asks this Court to decide mirror those

4 raised, litigated[,] and currently pending in the TCI . . . Action.” The trial court

abated the Texas action in February 2006 pending resolution of the TCI litigation.

The TCI litigation came to a conclusion in July 2009 when the Lords of the

Judicial Committee of the Privy Council held that New Hampshire was not a

“creditor” of Magellan and, therefore, could not “wind up” Magellan’s business.

Two years later, in June 2011, the Texas trial court purported to vacate the order

abating the case.

In November 2011, New Hampshire, for the first time, moved to compel

arbitration of Magellan’s then-pleaded declaratory judgment claims. New

Hampshire argued that arbitration was necessary because Magellan had

repeatedly admitted as much in earlier proceedings. Detailing New Hampshire’s

history of contesting arbitration, Magellan responded that judicial estoppel,

judicial admission, collateral estoppel, and waiver barred New Hampshire from

compelling arbitration of Magellan’s claims. In December 2011, before the

hearing on New Hampshire’s motion, Magellan filed its second amended petition,

removing its nine requests for declaratory relief and substituting claims against

New Hampshire for breach of contract, fraud, breach of fiduciary duty,

conversion, accounting, and theft under the Texas Theft Liability Act. The trial

court ultimately denied New Hampshire’s motion to compel arbitration.

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