William J. Troupe v. Milford J. Seby

This is an appeal in a diversity of citizenship action by two citizens of Kansas City, Missouri, where they maintain their principal office for the practice of their profession as Certified Public Accountants. Plaintiffs sue as copartners of Troupe, Kehoe, Whiteaker and Kent, an Arizona partnership (hereinafter T.K.W.K.-Ariz. or Arizona Partnership). They sue the defendants, who are both citizens of Arizona, and who maintain their offices to practice their profession as Certified Public Accountants and resident partners of T.K.W.K.Ariz. in Arizona.

The cause of action as expressed is one for a partnership accounting, dissolution of the partnership, and damages for breach of contract. Judgment was recovered for $14,403.85 against defendant Henricks and for $11,298.66 against defendant Seby; the Arizona partnership was dissolved; and an accounting rendered. The amount awarded as damages against each defendant is precisely the amount of the deficit in each defendant’s partnership capital account. Appellants protest the inadequacy of the damages awarded.

Appellants alleged and defendants admitted that the recovery sought exceeds $10,000, exclusive of interest and costs. Jurisdiction…