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Lipp v. Zigman

Other Lower Courts

January 24, 2008

Allen Lipp, Petitioner,
v.
Robert Zigman a/k/a Robert Aronson a/k/a Robert Arenson, Auto Body Corp., Epa Auto Sales, Inc. and Collision Depot, Inc., Respondents,

Editorial Note:

This case is not published in a printed volume and its disposition appears in a table in the reporter.

COUNSEL

Counsel for Petitioners Levin & Chetkoff, Esqs.

Counsel for Respondents, Rosenberg, Calica & Birney, LLP

OPINION

Leonard B. Austin, J.

The following papers were read on Petitioner's letter application to compel Respondent to produce his personal tax returns for the years 2000 through 2006 and to compel Respondent to provide authorization to permit Petitioner to obtain said returns from the Internal Revenue Service:

Letter of Michael G. Levin, Esq. dated September 11, 2007;

Letter of William J. Birney, Esq. dated October 2, 2007;

Transcript of deposition of Walter Miller dated August 8, 2007;

Letter of Michael G. Levin, Esq. dated October 3, 2007.

Petitioner, Allen Lipp ("Lipp"), seeks an order compelling Respondent, Robert Zigman a/k/a Robert Aronson a/k/a Robert Arenson ("Zigman"), to produce copies of his personal income tax returns for the years 2000 through 2006 and to provide authorizations to Lipp to permit him to obtain copies of Zigman's income tax returns for these years directly from the Internal Revenue Service. Lipp also seeks authorizations to obtain copies of the income tax returns filed by Collision Depot, Inc. with the Internal Revenue Service for the same period.

BACKGROUND

This is a hybrid proceeding merging elements of a special proceeding seeking the judicial dissolution of Collision Depot, Inc. ("Collision Depot") with causes of action for replevin and conversion on behalf of Lipp and shareholder derivative claims on behalf of Collision Depot.

The special proceeding was commenced seeking the judicial dissolution of Collision Depot.

Collision Depot was incorporated in 1998. It operated an auto body shop in Oceanside. Zigman and Lipp are each fifty percent (50%) shareholders in Collision Depot.

Lipp claims that, in late February 2005, Zigman locked him out of the business. Since that time, Lipp has been denied access to Collision Depot's premises as well its its books and records and has not received a salary or any distribution from the operation of the business.

Zigman asserts Collision Depot was losing money. Zigman claims Lipp knew Collision Depot was losing money and walked away from the business. Zigman claims that Lipp agreed to permit Zigman to form a new auto body business in which Zigman would be the sole shareholder. This new corporation would use ...


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