Sanshoe Trading Corp. v. Mitsubishi International Corp.

I agree that the complaint fails to state a cause of action for the equitable action of accounting.

However, since the adoption of the CPLR this defect has been held not to be a ground for the dismissal of the complaint for insufficiency on its face, if some other cognizable claim, even one at law, can be spelled out. (Lane v Mercury Record Corp., 21 AD2d 602, affd 18 NY2d 889.) I think that a cause of action at law for breach of contract can probably be spelled out from the complaint. But no one has asked us to apply the rule of the Lane case in this case. Instead, both parties have in…