P1554 Claims for breach of fiduciary duty and fraud arising from allegedly fraudulent tax shelter schemes created by an accounting firm and law firm which created limited liability companies with standard operating agreements containing broad arbitration clauses to which the firms were not signatories were not related to the operating agreements, so equitable estoppel does not require the plaintiffs to arbitrate their claims against the nonsignatory accounting and law firms.CitationGOLDMAN v KPMG (Fraudulent Shelters) 173 CA4 209 [See: MS v Franklin 177 F3 942; Turtle Ridge v Pac Bell 140 CA4 828, P/AT 7/06; Metalclad v Ventana 109 CA4 1705, P/AT 9/03 ]
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