pdrGrayson Dental Lab, LLC. v. Progressive Dental Reconstruction, Inc.

Petitioner (Purchaser), as the 2009 purchaser of a dental laboratory business from Respondent Progressive Dental Reconstruction, Inc. (Seller),. seeks review of an order denying its request for discovery of some of Seller’s business and financial records in possession of Seller’s accounting firm. Seller transmitted these records to its accounting firm for preparation of income tax returns. Purchaser argues that the records are essential to establishing an element of its cause of action against Seller alleging accounting and bookkeeping fraud, and that the records are not protected from…