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ISRAEL DISCOUNT BANK OF NEW YORK v. MILLER, ELLIN & COMPANY

277 A.D.2d 58 (2000)

716 N.Y.S.2d 14

ISRAEL DISCOUNT BANK OF NEW YORK, Appellant, v. MILLER, ELLIN & COMPANY, Respondent. (And a Third-Party Action.)

Appellate Division of the Supreme Court of the State of New York, First Department.

Decided November 14, 2000.

The action was properly dismissed upon evidence establishing that the parties' relationship was not one "approaching privity" within the meaning of Credit Alliance Corp. v Arthur Andersen & Co. (65 N.Y.2d 536, 545). The offending misrepresentations are contained in "reviews" of plaintiff's borrower's financial statements prepared pursuant to letters of engagement between defendant and the borrower. These reviews repeated statements...

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