Harrison County Development Authority v. Tetrick & Bartlett, PLLC

Summary

The West Virginia Supreme Court of Appeals affirmed the denial of prejudgment interest in a negligence and negligent misrepresentation action arising from embezzlement losses allegedly not detected during annual audits. The court held that the losses were not subject to reasonable calculation because the jury did not determine the year in which actionable negligence occurred or the amount embezzled during that period. The decision was issued as a memorandum decision under Rule 21 and included a dissent.

Holdings

1. HCDA was not entitled to prejudgment interest because the losses were not subject to a reasonable calculation and therefore did not constitute an ascertainable pecuniary loss for purposes of West Virginia Code § 56-6-31.

Questions Presented

1. Whether HCDA's embezzlement losses constituted an ascertainable pecuniary loss subject to reasonable calculation so as to support prejudgment interest under West Virginia Code § 56-6-31.

Disposition

affirmed