Certain Funds v. KPMG LLP, No. 14-2838 (2d Cir. 2015)
Annotate this CasePlaintiffs, investment funds, filed suit seeking, by ex parte application, to discover certain documents from the defendant American and international accounting firms relating to audits conducted by their Middle Eastern affiliates. 28 U.S.C. 1782 provides assistance to litigants in proceedings before foreign and international tribunals. The statute authorizes a district court, “upon the application of any interested person,” to order a party “found” in the judicial district in which the court sits to produce discovery “for use” in a foreign proceeding. The court concluded that (1) assuming arguendo that the funds were “interested person[s]” in ongoing foreign proceedings, the funds did not establish that the evidence they sought was “for use” in those proceedings; and (2) the district court did not err in finding that additional proceedings that the funds asserted they intended to initiate were not “within reasonable contemplation” at the time the application was made. Accordingly, the court affirmed the district court's denial of the application.
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