Rolleri & Sheppard CPAS, LLP v. Knight

CourtDistrict Court, D. Connecticut
DecidedAugust 19, 2025
Docket3:22-cv-01269
StatusUnknown

This text of Rolleri & Sheppard CPAS, LLP v. Knight (Rolleri & Sheppard CPAS, LLP v. Knight) is published on Counsel Stack Legal Research, covering District Court, D. Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Rolleri & Sheppard CPAS, LLP v. Knight, (D. Conn. 2025).

Opinion

UNITED STATES DISTRICT COURT DISTRICT OF CONNECTICUT JOHN M ROLLERI and RYAN C. ) SHEPPARD, as Trustees, ) Plaintiffs, ) 3:22-CV-1269 (OAW) ) v. ) ) MICHAEL J. KNIGHT and DARLENE ) M. KNIGHT., ) Defendants. ) OMNIBUS ORDER THIS ACTION is before the court upon Plaintiffs’ Motion to Dismiss, ECF No. 119, and Defendants’ Motion for Order and Immediate Hearing (“Motion for Order”), ECF No. 148. The court has reviewed both motions, all responses and replies thereto, and all relevant exhibits. See ECF Nos. 125, 126, 161, 162, and 163. For the reasons discussed herein, the Motion to Dismiss is GRANTED, and the Motion for Order is DENIED.

I. BACKGROUND The court previously has recounted the factual background of this case in detail, see ECF No. 73, and so will provide only a brief summary here. John Rolleri, Ryan Sheppard, and Michael Knight were all partners at the same accounting firm: Knight Rolleri Sheppard CPAs, LLP (“Firm”).1 Darlene Knight (Mr. Knight’s wife) was an employee of the Firm (though she retired before the events that gave rise to this action), and all four parties were trustees and fiduciaries of the firm’s retirement plan (“Plan”).

1 Plaintiffs purport to have changed the name of the firm to Rolleri & Sheppard CPAs, LLP, but Defendants contend they did not have the authority to change the name. The court makes no conclusions on that issue herein, but will simply refer to the entity, by any name, as the “Firm.” Plaintiffs assert that when Mr. Knight retired, he agreed to withdraw from the Plan the maximum distribution allowable by law, but unbeknownst to the remaining partners, Mr. Knight wrongfully transferred an additional $1.4 million from the Plan to personal retirement accounts owned by him and his wife. Plaintiffs filed suit against both Mr. and Mrs. Knight, asserting various state and

federal claims. Relevant here, Plaintiffs moved for a prejudgment remedy when they filed their first complaint, which motion the court denied. Since then, Plaintiffs have hired new representation and have amended their complaint. The operative complaint asserts two claims under the Employment Retirement Insurance Security Act (“ERISA”). Defendants’ answer contained seven counterclaims, brought by Mr. Knight alone, against Plaintiffs. It is this denial of a prejudgment remedy and these counterclaims that are at issue now.

II. LEGAL STANDARD It is axiomatic that federal courts have limited jurisdiction, and that an action must

be dismissed where such jurisdiction is lacking. See Nike, Inc. v. Already, LLC, 663 F.3d 89, 94 (2d. Cir. 2011). “[T]he plaintiff asserting subject matter jurisdiction has the burden of proving by a preponderance of the evidence that it exists.” Luckett v. Bure, 290 F.3d 493, 497 (2d Cir. 2002).

III. DISCUSSION Plaintiffs assert that Mr. Knight’s seven counterclaims must be dismissed because (1) they all run afoul of the opposing party requirement, and (2) subject matter jurisdiction is lacking with respect to five of the seven. Defendants oppose Plaintiffs’ motion, and additionally they have filed their own, unrelated motion asserting that Plaintiffs are attempting to circumvent the court’s denial of a prejudgment remedy. The court begins with the motion to dismiss. A. Motion to Dismiss As an initial matter, the court finds that two of Mr. Knight’s counterclaims are not

cognizable on their face and must be dismissed for that reason. The first counterclaim asserts a claim of unclean hands, but the doctrine of unclean hands is an affirmative defense, not an independent cause of action. Edwards v. McMillen Cap., LLC, No. CV155008533S, 2016 WL 7196319, at *4 (Conn. Super. Ct. Nov. 4, 2016) (“There is no authority that unclean hands constitutes a cause of action . . . .”). And even if it were an independent cause of action, Defendants separately have sought relief in other counterclaims for all the conduct underpinning the allegation of unclean hands. Thus, the first counterclaim also is duplicative. And finally, the doctrine of unclean hands is a bar to equitable relief, but Plaintiffs do not seek equitable relief in the amended complaint, so

the doctrine is inapplicable in any case. Thompson v. Orcutt, 257 Conn. 301, 310 (2001) (“The doctrine of unclean hands expresses the principle that where a plaintiff seeks equitable relief, he must show that his conduct has been fair, equitable and honest as to the particular controversy in issue . . . .”) (quoting Bauer v. Waste Management of Connecticut, Inc., 239 Conn. 515, 525 (1996)) (alteration in original). For all these reasons, the first counterclaim must be dismissed. The fourth counterclaim also must be dismissed. Therein, Mr. Knight alleges that Plaintiffs have operated the Firm under a false name in contravention of state and federal statutes. But the federal statute so cited criminalizes mail fraud, and it provides no private cause of action. Rizvi v. Urstadt Biddle Properties Inc., 791 F. App'x 282, 283 (2d Cir. 2020). And while the state statute so cited (Connecticut General Statute § 35-1) does provide for an unfair trade practices claim based upon use of a fictitious business name, Mr. Knight has stated an unfair trade practices claim in another counterclaim, specifically for the use of a fictitious name. Accordingly, this claim is duplicative of another state law

claim, and it is not cognizable under federal law. For these reasons, the court dismisses the second counterclaim as well. 1. Opposing Party Requirement Plaintiffs assert all remaining counterclaims also must be dismissed because they violate the opposing party rule. This “rule” derives from Federal Rule of Civil Procedure 18, which allows a party to join “as many claims as it has against an opposing party.” Fed. R. Civ. P. 18(a) (emphasis added). Courts have interpreted this language to mean that where a party participates in litigation in one capacity, they are a party in that capacity only. See Banco Nacional de Cuba v. Chase Manhattan Bank, 658 F.2d 875, 885 (2d

Cir. 1981) (“The generally prevailing, although not uniform, view is that the ‘opposing party’ requirement means that when a plaintiff has brought suit in one capacity, the defendant may not counterclaim against him in another capacity.”). Under Plaintiffs’ strict interpretation of this rule, because they have only asserted claims as trustees of the Plan, Defendants may countersue them only in that capacity. The counterclaims, though, allege various forms of misconduct in the performance of Plaintiffs’ duties as partners of the Firm, and thus can be asserted against Mr. Rolleri and Mr. Sheppard only in their individual capacities. Mr. Knight responds by quoting the court’s earlier observation that all the parties to this action are simultaneously employers, trustees, fiduciaries, and participants in the Plan. He argues that it is therefore disingenuous for Plaintiffs to pretend to bring suit only on behalf of the Plan, particularly where Mr. Rolleri admitted to the court that he personally stands to benefit most from this lawsuit.

The United States Court of Appeals for the Second Circuit has “recognize[d] that it will not always be wise to apply the ‘opposing party’ rule mechanically . . . .” Id. at 886.

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Related

Nike, Inc. v. ALREADY, LLC
663 F.3d 89 (Second Circuit, 2011)
Luckett v. Bure
290 F.3d 493 (Second Circuit, 2002)
Bauer v. Waste Management of Connecticut, Inc.
686 A.2d 481 (Supreme Court of Connecticut, 1996)
Thompson v. Orcutt
777 A.2d 670 (Supreme Court of Connecticut, 2001)

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Rolleri & Sheppard CPAS, LLP v. Knight, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rolleri-sheppard-cpas-llp-v-knight-ctd-2025.