Master-Halco, Inc. v. Scillia, Dowling & Natarelli, LLC

MEMORANDUM OF DECISION

MARK R. KRAVITZ, District Judge.

In this case, the Plaintiff, Master-Halco, Inc. (“Master-Halco”), a manufacturer of fencing materials, has brought claims of fraudulent misrepresentation, aiding and abetting fraud, and civil conspiracy against the Defendants, Scillia, Dowling & Natarelli, LLC, an accounting film; two of the firm’s certified public accountants (“CPAs”), Joseph Natarelli and Robert Mercado; and its parent company, UHY, LLC. See Compl. [doc. # 15]. The somewhat unusual aspect of this case, however, is that the accountants did not do any work for Plaintiff;…