Ostler v. Codman Research

CourtDistrict Court, D. New Hampshire
DecidedAugust 12, 1999
DocketCV-98-356-JD
StatusPublished

This text of Ostler v. Codman Research (Ostler v. Codman Research) 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
Ostler v. Codman Research, (D.N.H. 1999).

Opinion

Ostler v. Codman Research CV-98-356-JD 8/12/99 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW HAMPSHIRE

David B. Ostler

v. Civil No. 98-356-JD

The Codman Research Group, Inc. and S. Philip Caper

AMENDED ORDER1

Plaintiff, David B. Ostler, brings an action against his

former employer. The Codman Research Group, Inc. ("CRG"), and

CRG's chief executive officer, S. Philip Caper, arising from

events that lead to Ostler's decision not to exercise his CRG

stock option. Ostler's second amended complaint alleges claims

of withholding information and imposition of an unlawful

condition, breach of contract, federal and state securities

fraud, and common law fraud. CRG moves for summary judgment on

all claims.2

Standard of Review

Summary judgment is appropriate when "the pleadings,

depositions, answers to interrogatories, and admissions on file,

1The amended order corrects typographical errors and an omitted citation found in the original order.

20stler's motion for partial summary judgment (document no. 68) will be addressed separately. together with the affidavits, if any, show that there is no

genuine issue as to any material fact and that the moving party

is entitled to a judgment as a matter of law." Fed. R. Civ. P.

56(c). The record evidence is taken in the light most favorable

to the nonmoving party. Perkins v. Brigham & Women's Hosp., 78

F.3d 747, 748 (1st Cir. 1996). "An issue is only 'genuine' if

there is sufficient evidence to permit a reasonable jury to

resolve the point in the nonmoving party's favor, while a fact is

only 'material' if it has the potential to affect the outcome of

the suit under the applicable law." Bourque v. F.D.I.C., 42 F.3d

704, 707-08 (1st Cir. 1994) (guotations omitted). Summary

judgment will not be granted as long as a reasonable jury could

return a verdict in favor of the nonmoving party. Anderson v.

Liberty Lobby, Inc., 477 U.S. 242, 248 (1986).

Background3

CRG, which was founded in 1984 by Philip Caper and Dr. John

Wennberg, makes software for the health care industry. Ostler

was hired as chief financial officer in 1985, and then served as

chief operating officer beginning in 1986. Caper served as

president and chief executive officer from 1984 through 1998,

3Ihe facts are taken from the parties' fact summaries and are provided for background information only.

2 except for the period between 1989 and 1993 when Ostler was

president and CEO.

Because CRG was not able to keep current with the salaries

owed to Ostler and Caper, they agreed that CRG would issue stock

options to Ostler and Caper in exchange for a deferral of

portions of their compensation. As part of the plan, CRG, Caper,

and Ostler agreed that an option to purchase stock would be

issued to Ostler in the same amount and on identical terms as an

option issued to Caper. On July 28, 1988, CRG issued to Ostler

an option to purchase "an aggregate of 3,000 shares of non-voting

Common Stock" at twenty cents per share pursuant to a "1988 Non-

Qualified Stock Option Plan" ("Plan") and subject to the terms of

the document granting the option ("Option Document").4 An option

was issued to Caper under the same terms while other employees

received options for different amounts of stock.

Under the terms of the Plan and the Document, the options

were to expire ten years later. To exercise their options.

Ostler and Caper were obligated to pay the amount of income tax

due on the difference between the stated price of the stock and

the fair market value on the day the option was exercised. If

CRG went public before the option's expiration date, a market

4Because of a subseguent stock split, the recipients held options on 60,000 shares and the assigned price was reduced.

3 would exist for the stock that would allow the option holders to

sell stock to pay the substantial tax liability.

CRG did not fare well, however, suffering financial losses

and the loss of its senior management. Ostler left CRG in 1994.

CRG remained a private company so that CRG stock could not be

sold to fund the tax liability that would be incurred by

exercising the stock options. In 1997, as the option expiration

date of July 27, 1998, approached, CRG began to consider ways to

allow their current employees, including Caper, to afford the tax

liability on the exercise of their options. CRG first passed a

resolution to arrange loans for option holders who were employees

at the exercise deadline to pay the tax liability. No loans were

ever arranged or made under the resolution.

A year later, in January of 1998, the CRG board amended the

Plan to offer an opportunity for the deferred delivery of option

stock in order to defer federal income tax liability until the

stock was delivered. The deferred delivery opportunity was

offered to highly compensated employees. Caper and another

employee who was deemed gualified for the deferral made the

deferred delivery election. Another CRG employee who was not

deemed gualified for the deferred delivery opportunity borrowed

money from the company to pay the tax liability on the exercise

of her option. Ostler was not offered the deferred delivery

4 opportunity or a company loan to pay the tax liability on his

option.

In February of 1998, Ostler wrote to Caper requesting

information about the company. Caper referred the letter to

CRG's chief financial officer, Merrill Keefer, who communicated

with Ostler thereafter. In the course of their communications,

Keefer told Ostler that if he exercised his option, CRG would

most likely report the transaction at a valuation of $26.50

per share. Ostler was dissatisfied with CRG's responses to his

requests for information and filed his complaint in this court on

June 15, 1998, with a motion to expedite discovery. Ostler also

filed a motion for a preliminary injunction to enjoin CRG from

enforcing the terms of the Plan. Ostler's discovery motion was

granted in part, and CRG provided more information.

CRG hired PriceWaterhouseCoopers ("PWC") to do a valuation

of CRG's stock shares for tax reporting purposes. Ostler's

motion for a preliminary injunction was denied on July 15. On

the same day. Ostler informed CRG, in a letter to Keefer, that he

wished to exercise his option to purchase and asked about the tax

liabilities. Five days later, Keefer sent Ostler a letter

informing him of the valuation work being done by PWC. OnJuly

21, 1998, CRG's counsel sent Ostler's counsel a letter about the

valuation and enclosing the investment letter to be signed as a

5 condition of exercising the option. On July 22, Ostler's counsel

was informed that PWC's preliminary indication of value for the

stock was between seventeen and nineteen dollars per share. The

valuation report was delivered to Ostler on July 24 and valued

the shares at $16.94 each. On July 27, however, the deadline for

Ostler to exercise his option, counsel for CRG notified Ostler's

counsel by voicemail that the PWC valuation was going to be

reduced by one or two dollars per share. CRG's counsel

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