Price-Simms

I. FACTUAL AND PROCEDURAL BACKGROUND

Gallegos and a co-defendant, Christopher Firle, were employed by respondents (Price-Simms).1 Firle was the vice president of finance, and Gallegos was an internal auditor who also performed accounting functions. Price-Simms brought this action, alleging that Firle and Gallegos embezzled

We refer to Price-Simms in the singular, although we recognize that

respondents are a group of automobile dealerships and their holding companies that include Price-Simms, Inc.; Price Cars SR, LLC; TWC ops, LLC; Marin Luxury Cars, LLC; and Price-Simms Ford, LLC.

1 more than $1,600,000 from the business. The complaint asserted four causes of action against both Firle and Gallegos: conversion, receiving or concealing stolen property, breach of fiduciary duty, and constructive fraud. In March 2020, Price-Simms issued two subpoenas to banks where Gallegos maintained accounts, seeking account information dating back to September 2015, when she was hired by Price-Simms. Price-Simms believed Gallegos’s mother was jointly named on one account, and it believed Gallegos’s husband might be jointly named on other accounts. Accordingly, it served statutorily required…