Shelby County Cookers, L.L.C., an Iowa Limited Liability Company v. Utility Consultants International, Inc., a Michigan Corporation

HECHT, Justice.

Hoping to reduce its expenses, a company contracted with a consultant whose business is reviewing utility bills and pursuing refunds of overpayments. The company terminated the contract after the consultant reviewed four utility bills and informed the company it was entitled to a substantial refund for sales tax overpay-ments. The company sought a declaratory judgment establishing it had no remaining contractual obligation to the consultant, and the consultant counterclaimed for breach of contract. The district court determined the company’s liability under the contract was…