Opinion ID: 2972197
Heading Depth: 3
Heading Rank: 3

Heading: Equitable Accounting

Text: The Plaintiffs include a claim for an equitable accounting of BearCom’s income from the accounts Digital transferred. The district court granted summary judgment to BearCom. The Plaintiffs argue that they must resort to the equitable accounting remedy because the Plaintiffs have not cooperated in discovery. We affirm the judgment of the district court. Michigan’s courts traditionally allowed a party to pursue an equitable accounting action where he was unsure of the amounts at stake and where the accounts at issue were “greatly complicated.” Basinger v. Provident Life & Accident Ins. Co., 239 N.W.2d 735, 738 (Mich. Ct. App. 1976). In light of the broad discovery available to litigants, accounting actions are of dubious -19- No. 04-1107 Digital 2000 v. Bear Communications utility. Id. at 738 n.15. See also Cyril J. Burke, Inc. v. Eddy & Co., 51 N.W.2d 238, 239 (Mich. 1952) (“The suit is to recover a claimed debt arising out of a contract. If Plaintiffs needed any discovery of the amount of profits received by defendant, they could have subpoenaed witnesses or availed themselves of the discovery rule.”). The Plaintiffs say that the Defendant failed to respond to discovery requests regarding the value of the former Digital accounts. If the Plaintiffs felt dissatisfied with the Defendant’s discovery responses, they should have filed a motion to compel in the district court. The Plaintiffs failed to do so. We will not consider arguments not raised below. St. Marys Foundry, Inc. v. Employers Ins. of Wausau, 332 F.3d 989, 995-96 (6th Cir. 2003). Additionally, the accounts at issue are not “greatly complicated.” Basinger, 239 N.W.2d at 738. The Plaintiffs essentially seek payment for all of the assets they transferred to BearCom. The Plaintiffs are in as good a position as the Defendant to determine the value of those assets. An equitable accounting action is not the proper mechanism to recover the money that BearCom allegedly owes.