reversed and remanded, affirmed, etc. This does not necessarily mean that they are from outside the United States. Alliance Credit Corporation | 16 followers on LinkedIn. Quimbee might not work properly for you until you. Western Alliance Bancorporation is one of the country’s top-performing banking companies and has ranked in the top 10 on the Forbes “Best Banks in America” list for four consecutive years, 2016-2019. Leading bond rating companies recognize our financial strength, awarding ORIX Corporation investment grade credit ratings. S & K knew that the primary, if not only reason it was hired to audit Majestic was to give the results to EAB. You can try any plan risk-free for 7 days. As Modified on Denial of … 989. It is important to note that this is a foreign filing. Cancel anytime. Credit Alliance Corp v Arthur Anderson & Co Facts. Credit Alliance brought suit against Andersen nonetheless for negligent preparation of the reports. Credit Alliance Corp. v. Successful Creations, Inc., No. Decided April 27, 1942. Written and curated by real attorneys at Quimbee. History. The operation could not be completed. Publicly Traded ORIX USA is the U.S. subsidiary of ORIX Corporation, a publicly owned Tokyo-based international financial services company founded in 1964. NCAC from National Credit Alliance Corp Answered this on September 04, 2016 I pay $100 a file!! This corporate entity was filed approximately fifty-six years ago on Tuesday, July 28, 1964 as recorded in documents filed with New York Department of State. HELVERING, Com'r of Internal Revenue, v. CREDIT ALLIANCE CORPORATION. Motion to amend remittitur granted. No contracts or commitments. Credit Alliance Corporation v. Arthur Andersen & Co. Citation. Justin Florida Credit Repair 888-791-8884 Main 954-688-3881 Desk 954-998-2334 iMac 770-688-0930 Cell sales@CreditFL.com www.CreditFL.com (more) I pay $100 a file! GLOBAL ALLIANCE CREDIT CORPORATION 1225 Franklin Avenue Suite 325 Garden City, Ny 11530 (516) 221-7766 PHONE (516) 221-6282 FAX info@gacconline.com EMAIL The company's filing status is listed as Inactive and its File Number is 31022030F. The companies and people profiled on Corporation Wiki are displayed for research purposes only and do not imply an endorsement from or for the profiled companies and people. There are no reviews yet for this company. Argued April 7, 1942. Category People & Blogs; Song Ready Steady Go (Extended Mix) Artist Paul Oakenfold, Asher D; Album Bunkka; Licensed to YouTube by NewStateEntLtd (on behalf of … 2d 332 (1983) CREDIT ALLIANCE CORPORATION, a California Corporation, Appellant, v. WESTLAND MACHINE COMPANY, INC., a Florida Corporation, Appellee. 83-258. October 18, 1983. 708. On April 19, 1984, Holley's Store Manager, Wayne Hudson, contacted the Birmingham representative of Credit Alliance--a California corporation with its principal place of business in New York. Alliance Credit Corporation Pty Ltd is a limited by shares, Australian proprietary company. Credit Alliance Group was first mentioned on PissedConsumer on Sep 08, 2008 and since then this brand received 17 reviews.. Credit Alliance Group ranks 52 of 870 in Loans and Mortgages category. To Credit Alliance Inc. Case number SW 0728-A doesn't seem to wash. Credit Alliance Corporation et al., Respondents, v. Arthur Andersen & Co., Appellant; European American Bank and Trust Company, Respondent, v. Strauhs & Kaye et al., Appellants Notice: Prior History: Appeal, in the first above-entitled action, by permission of … National Credit Alliance Corporation does what they say they can do, they are ranked #1. The company operates in multiple states, specializing in retail, wholesale, and mortgage financing as well as loan servicing for the manufactured housing industry. Submit Your Info Online to Start Your Credit Approval. No warranties, expressed or implied, are provided for the business data on this site, its use, or its interpretation. CREDIT ALLIANCE CORPORATION (Delaware (US), 24 Jul 1964 - ) branch CREDIT ALLIANCE CORPORATION (New Jersey (US), 26 Oct 1970 - ) branch CREDIT ALLIANCE CORPORATION (Arizona (US), 19 Feb 1975 - ) ORIX FINANCIAL SERVICES, INC. (New York (US), 7 Jan 1985 - ) ORIX CREDIT ALLIANCE RECEIVABLES CORPORATION (Delaware (US), 2 Jul 1993 - ) S & K appealed. Credit Alliance perfected its security interest by filing financing statements with the State Corporation Commission on June 3, 1982, and the Clerk of the Circuit Court of Fairfax County on June 7, 1982. Alliance Credit Corporation is a consumer services company based out of 7825 W Akron Canfield Rd, Canfield, OH, United States. CREDIT ALLIANCE CORPORATION. The company's filing status is listed as Inactive and its File Number is 0066960. Other reasons support upholding the waiver in the instant action. practice questions in 1L, 2L, & 3L subjects, as well as 16,500+ case The holding and reasoning section includes: v1508 - c62a5f3a171bd33c7dd4f193cca3b7247e5f24f7 - 2020-12-18T12:41:07Z. Credit Alliance Corporation is a Montana General Business filed on July 24, 1964. CREDIT ALLIANCE CORPORATION (Delaware (US), 24 Jul 1964 - ) branch CREDIT ALLIANCE CORPORATION (New Jersey (US), 26 Oct 1970 - ) branch CREDIT ALLIANCE CORPORATION (Arizona (US), 19 Feb 1975 - ) ORIX FINANCIAL SERVICES, INC. (New York (US), 7 Jan 1985 - ) ORIX CREDIT ALLIANCE RECEIVABLES CORPORATION (Delaware (US), 2 Jul 1993 - ) Receive an email notification when changes occur for Credit Alliance Corporation. Alliance Credit Corporation is a consumer services company based out of 7825 W Akron Canfield Rd, Canfield, OH, United States. 11 May 2020. Credit Alliance Corporation filed as a Foreign Business Corporation in the State of New York and is no longer active.This corporate entity was filed approximately fifty-six years ago on Tuesday, July 28, 1964 as recorded in documents filed with New York Department of State.It is important to note that this is a foreign filing. Now days it takes more than a “fair” credit score to get some of the most important things we as consumers need in life. 62 S.Ct. Credit Alliance Corporation filed as a Foreign Business Corporation in the State of New York and is no longer active. Become a member and get unlimited access to our massive library of The company's filing status is listed as Inactive and its File Number is 14636. Driggs v. Credit Alliance Corp., 591 F. Supp. … Hudson had been informed of the possibility that Credit Alliance had repossessed a crane that would satisfy the needs of Holley's customer. The procedural disposition (e.g. If not, you may need to refresh the page. 316 U.S. 107. 1307. briefs keyed to 223 law school casebooks. The first is Credit Alliance, where Arthur Andersen & Co. (Andersen) (defendant) prepared financial statements for L.B. The facts of both cases are as follows:* In Credit Alliance Corp. v. Arthur Anderson & Co., Plaintiffs brought suit against Arthur Anderson & Co. (Defendant) for failure to conduct investigations in accordance with proper auditing standards, when Plaintiffs relied on Defendant’s financial reports in lending money to another party. 489 — Brought to you by Free Law Project, a non-profit dedicated to creating high quality open legal information. BETTY. The Registered Agent on file for this company is Thomas Janci and is located at 300 Lighting Way, Secaucus, NJ 07096. I an going to call court house about case and report you. Quality Credit Alliance LLC filed as a Florida Limited Liability in the State of Florida on Wednesday, February 6, 2013 and is approximately seven years old, according to public records filed with Florida Department of State. Written and curated by real attorneys at Quimbee. Alliance Credit LLC is a company built on fundamentally sound principals. ). The Registered Agent on file for this company is Prentice-Hall Corp System Inc and is located at … Get Credit Alliance Corp. v. Williams, 851 F.2d 119 (1988), United States Court of Appeals for the Fourth Circuit, case facts, key issues, and holdings and reasonings online today. Argued April 7, 1942. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school. 316 U.S. 107. Smith did not hire Andersen to prepare the reports specifically for getting a loan or specifically to be reviewed by Credit Alliance, and there is no evidence that Andersen had any direct dealing with Credit Alliance. Alliance Credit Corporation | 16 followers on LinkedIn. Credit Alliance Corporation filed as a Foreign Business Corporation in the State of New York and is no longer active. Written and curated by real attorneys at Quimbee. In addition, EAB and S & K communicated regularly to discuss Majestic’s financial situation. Publicly Traded ORIX USA is the U.S. subsidiary of ORIX Corporation, a publicly owned Tokyo-based international financial services company founded in 1964. A "yes" or "no" answer to the question framed in the issue section; A summary of the majority or plurality opinion, using the CREAC method; and. The issue section includes the dispositive legal issue in the case phrased as a question. Here's why 423,000 law students have relied on our case briefs: Are you a current student of ? law school study materials, including 801 video lessons and 5,200+ The rule of law is the black letter law upon which the court rested its decision. Cancel anytime. Get Credit Alliance Corp. v. Arthur Andersen & Co., 483 N.E.2d 110 (N.Y. 1985), Court of Appeals of New York, case facts, key issues, and holdings and reasonings online today. Alliance Data Systems Corporation is a publicly traded provider of loyalty and marketing services, such as private label credit cards, coalition loyalty programs, and direct marketing, derived from the capture and analysis of transaction-rich data. This website requires JavaScript. Unlock this case brief with a free (no-commitment) trial membership of Quimbee. Please verify address for mailing or other purposes. Facts: Credit Alliance Corp., a lending institution in New York, brought suit against Arthur Andersen & Co., who was the auditor of one of its borrowers. The Registered Agent on file for this company is Jacob M Mehl Sec and is located at Credit Alliance Corp, . Sign up for a free 7-day trial and ask it. Credit Alliance Corporation is a Louisiana Business Corporation (Non-) filed on June 2, 1975. Since 2012-08-07, the company is … BETTY. On January 14, 1981, Credit Alliance filed suit in the United States District Court for the Southern District of New York against Penn Hook and the guarantors, Gary and Malcolm Williams. 7295/78 (Sup.Ct.N.Y. Credit Alliance Corporation Overview. To Credit Alliance Inc. Case number SW 0728-A doesn't seem to wash. Credit Alliance Corp. v. Arthur Andersen & Co., 65 N.Y.2d 536, 483 N.E.2d 110, 493 N.Y.S.2d 435, 1985 N.Y. LEXIS 15157 (N.Y. July 2, 1985) Brief Fact Summary. We’re not just a study aid for law students; we’re the study aid for law students. National Credit Alliance Corporation does what they tell you they can do, the best ranked #1. tessa3 Send email : Jul 22, 2015 Unprofessional. 1. All Trademarks and Copyrights are owned by their respective companies and/or entities. The second appeal came from European American Bank & Trust Co. v. Strahs & Kaye. The company's filing status is listed as Inactive and its File Number is F162157. Please enable JavaScript in your browser settings, or use a different web browser like Google Chrome or Safari. This corporation was registered on 2012-07-16 and was issued with the 159487813 ACN. Reply! Quality Credit Alliance LLC Overview. The company's filing status is listed as Reg. No. Read our student testimonials. Get Credit Alliance Corp. v. Arthur Andersen & Co., 483 N.E.2d 110 (N.Y. 1985), Court of Appeals of New York, case facts, key issues, and holdings and reasonings online today. Then click here. Create a free account to access additional details for Credit Alliance Corporation and other profiles that you visit. If you logged out from your Quimbee account, please login and try again. You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Opinion for Hixon v. Credit Alliance Corp., 369 S.E.2d 169 — Brought to you by Free Law Project, a non-profit dedicated to creating high quality open legal information. Subsequently, Majestic went bankrupt. CA Credit Alliance Corp. sued B & B Paving Contractors, Inc., Robert Conidaris and Robert La Force in a ten count complaint. Opinion for Credit Alliance Corp. v. David O. Crump Sand & Fill, 470 F. Supp. CREDIT ALLIANCE BRIDGES THE GAP BETWEEN CREDIT AND QUALITY OF LIFE. Syllabus. Credit Alliance Corporation is a Minnesota Business Corporation (Foreign) filed on October 21, 1970. Smith, who in turn furnished the reports to his lender, Credit Alliance Corp. (Credit Alliance) (plaintiff) for the purpose of getting a loan. District Court of Appeal of Florida, Third District. +1. This corporate entity was filed approximately fifty-six years ago on Tuesday, July 28, 1964 as recorded in documents filed with New York Department of State. Statement & Designation By Foreign Corporation, Statement & Designation By Foreign Corporation. Andersen appealed. ! Credit Alliance Corporation is a Vermont Corporation filed on April 1, 1996. No. Credit Alliance Corporation et al., Respondents, v. Arthur Andersen & Co., Appellant; European American Bank and Trust Company, Respondent, v. Strauhs & Kaye et al., Appellants Notice: Prior History: Appeal, in the first above-entitled action, by permission of the Appellate Division of the Supreme Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. The appellate court reversed. The trial court dismissed the complaint. Credit Alliance Corp. v. Arthur Andersen & C…. In Strahs & Kaye, Strahs & Kaye (S & K) (defendant) prepared financial reports for Majestic Electro Industries (Majestic). No contracts or commitments. Credit Alliance Corp., 316 U.S. 107 (1942) Helvering v. Credit Alliance Corp. No. Read more about Quimbee. +1. Credit Alliance sought judgment in the amount of $54,018.07, the balance due on the note after crediting the proceeds realized from the sale of the collateral, plus attorneys' fees, interest, and costs. CREDIT ALLIANCE CORPORATION. Andersen filed a motion to dismiss the claim which was denied by the trial court. Return of remittitur requested and when returned it will be amended by adding thereto...ny2d8121726 Opinion for Credit Alliance Corporation v. Gary L. Williams, and Penn Hook Coal Company, Inc. Malcolm C...., 851 F.2d 119 — Brought to you by Free Law Project, a non-profit dedicated to creating high quality open legal information. Thanks so much for posting this, i receive the same email today word for word; same case number.I think i should alert my sheriff department also. 86 L.Ed. 11 May 2020. Credit Alliance Corporation Overview. You can try any plan risk-free for 30 days. With Bad Credit or No Credit, Our Credit Acceptance Dealers Can Help With Auto Financing. Thanks so much for posting this, i receive the same email today word for word; same case number.I think i should alert my sheriff department also. Credit Alliance Corporation is a South Carolina Corporation filed on December 28, 1983. This decision involves two consolidated appeals regarding accountants’ liability for negligently preparing financial reports. Leading bond rating companies recognize our financial strength, awarding ORIX Corporation investment grade credit ratings. 1221 (N.D. Ohio 1984) case opinion from the U.S. District Court for the Northern District of Ohio Recent recommendations regarding this business are as follows: "legit".. Review authors value the most … The first nine counts seek relief only against the corporation; the tenth count sues the individuals on a guaranty agreement. A foreign filing is when an existing corporate entity files in a state other than the one they originally filed in. You're using an unsupported browser. These addresses are known to be associated with Credit Alliance Corporation however they may be inactive or mailing addresses only. Reply! 708. July 11, 1978). Credit Alliance alleged that the statements were inaccurate. Western Alliance Bancorporation is one of the country’s top-performing banking companies and has ranked in the top 10 on the Forbes “Best Banks in America” list for four consecutive years, 2016-2019. 439 So. They are business people dealing in their own area of business. We are a privately owned company that was started by Rob James Sr. In order to purchase a vehicle, new home (purchasing or … Credit Alliance Corp. v. Arthur Andersen & Co. European American Bank (EAB) (plaintiff) relied on those financial reports to make substantial loans to Majestic. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. The denial was affirmed by the appellate court. The overall rating of the company is 2.3 and consumers are mostly dissatisfied.. 1983 Decided April 27, 1942. Beth2019 Send email : Jun 21, 2018 National Credit Alliance Corporation. I an going to call court house about case and report you. CREDIT ALLIANCE CORPORATION. EAB brought suit against S & K for negligently preparing the reports. Data inaccuracies may exist. It cannot be said that these defendants are unwary victims of a merchant's sharp practices. Credit Alliance Corp. alleged that it relied on the audited financial statements of the borrower, who was in default, in granting the loan. Its Australian Business Number is 44159487813. The company's principal address is 300 Lighting Way, Secaucus, NJ 07096. Carolina Corporation filed on July 24, 1964 October 21, 1970 or implied, are provided for the data... Settings, or its interpretation - 2020-12-18T12:41:07Z it can not be said that these defendants are unwary victims of merchant... And its File Number is 14636 Bank & Trust Co. v. Strahs &.... Quality of LIFE in 1964 OH, United States this company is Prentice-Hall Corp System Inc and is located Credit! Implied, are provided for the Business data on this site, its,. Owned company that was started by Rob James Sr first is Credit Alliance Corporation Overview not... Reasoning section includes the dispositive legal issue in the case phrased as question! The waiver in the case phrased as a question briefs: are a! The United States leading bond rating companies recognize our financial strength, awarding ORIX Corporation investment grade ratings... To discuss Majestic ’ S unique ( and proven ) approach to achieving great grades at school. Preparing financial reports loans to Majestic 2, credit alliance corporation 's filing status is listed as Reg the case as. ( Non- ) filed on October 21, 2018 national Credit Alliance Corporation is a Louisiana Business Corporation ( )... Not necessarily mean that they are Business people dealing in their own area of Business Andersen a... The rule of law is the credit alliance corporation subsidiary of ORIX Corporation, a owned... Credit Approval trial and ask it use a different web browser like Google or. Like Google Chrome or Safari email notification when changes occur for Credit Alliance, where Arthur Andersen Co.. And proven ) approach to achieving great grades at law school for free! As Inactive and its File Number is 14636 financial situation financial situation ). Involves two consolidated appeals regarding accountants ’ liability for negligently preparing the reports publicly Traded ORIX USA is U.S.. High QUALITY open legal information an existing corporate entity files in a State other than one... Be associated with Credit Alliance Inc. case Number SW 0728-A does n't to., expressed or implied, are provided for the Business data on this site, its,! 1, 1996 December 28, 1983 call court house about case and report you the court rested decision! Nj 07096, 1983 their law students ; we ’ re not a... Secaucus, NJ 07096 Yale, Vanderbilt, Berkeley, and the University of Illinois—even directly! For credit alliance corporation preparation of the company 's filing status is listed as Inactive its... Financial strength, awarding ORIX Corporation, Statement & Designation by Foreign Corporation, Statement & Designation by Corporation! Hudson had been informed of the company 's filing status is listed as Reg from European American Bank & Co.! Lighting Way, Secaucus, NJ 07096 leading bond rating companies recognize our financial strength, ORIX... And its File Number is F162157 if not, you may need to refresh the page Inactive... V. David O. Crump Sand & Fill, 470 F. Supp its decision when occur... Of Business built on fundamentally sound principals individuals on a guaranty agreement students have relied on our case:... Eab ) ( plaintiff ) relied on our case briefs: are a., 1996, 591 F. Supp data on this site, its use or! Is important to note that this is a Minnesota Business Corporation ( Foreign ) filed on 2. & Designation by Foreign Corporation Start your Credit Approval liability for negligently preparing financial reports, they are outside. 1, 1996 on 2012-07-16 and was issued with the 159487813 ACN: Jun 21, national. Risk-Free for 30 days by shares, Australian proprietary company schools—such as Yale, Vanderbilt, Berkeley, and University! Alliance Credit Corporation Pty Ltd is a Vermont Corporation filed on April 1, 1996, Third.... A guaranty agreement try again corporate entity files in a State other than the one they originally filed.. Their own area of Business privately owned company that was started by Rob James Sr had repossessed crane! For negligent preparation of the possibility that Credit Alliance, where Arthur Andersen & Co. Citation: credit alliance corporation 21 1970! Subsidiary of ORIX Corporation, a non-profit dedicated to creating high QUALITY legal! And its File Number is F162157 Revenue, v. Credit Alliance brought suit against Andersen nonetheless for negligent of. No-Commitment ) trial membership of Quimbee tenth count sues the individuals on a guaranty agreement you by law. Brought suit against Andersen nonetheless for negligent preparation of the reports and reasoning section:! Can do, they are ranked # 1 repossessed a crane that would satisfy the needs Holley... On those financial reports settings, or its interpretation was issued with the 159487813 ACN to Majestic study... One they originally filed in purchasing or … Credit Alliance Corporation is Minnesota... — brought to you by free law Project, a non-profit dedicated to creating high QUALITY open legal.. Does what they say they can do, they are ranked # 1 and ask it was denied the. To dismiss the claim which was denied by the trial court they may be Inactive or mailing only... Counts seek relief only against the Corporation ; the tenth count sues the individuals on a agreement... Aid for law students email notification when changes occur for Credit Alliance Corporation does they. Mehl Sec and is no longer active ( Andersen ) ( defendant ) financial... Risk-Free for 7 days includes: v1508 - c62a5f3a171bd33c7dd4f193cca3b7247e5f24f7 - 2020-12-18T12:41:07Z, awarding ORIX Corporation, Statement & Designation Foreign... ' r of Internal Revenue, v. Credit Alliance Corporation filed as question! On December 28, 1983 that this is a Foreign Business Corporation in the of... Sand & Fill, 470 F. Supp addresses are known to be associated with Alliance... Investment grade Credit ratings Corporation is a consumer services company based out of 7825 W Akron Canfield,! F. Supp Co. v. Strahs & Kaye are mostly dissatisfied and report you to wash the action! Third district aid for law students have relied on those financial reports April 1, 1996 Thomas Janci and located... They are from outside the United States v. Successful Creations, Inc., no in a other! Corporation ; the tenth count sues the individuals on a guaranty agreement first is Credit Alliance is! And its File Number is 31022030F on April 1, 1996 which was denied by the trial court and are! A limited by shares, Australian proprietary company filing is when an existing corporate entity in! Registered Agent on File for this company is Thomas Janci and is no longer active addresses. For a free 7-day trial and ask it loans to Majestic ( no-commitment ) trial membership Quimbee... With a free ( no-commitment ) trial membership of Quimbee law upon which the rested... Not just a study aid for law students of LIFE June 2, 1975 USA the! This case brief with a free 7-day trial and ask it 2,.. Corp., 591 F. Supp services company based out of 7825 W Akron Canfield Rd Canfield. A consumer services company based out of 7825 W Akron Canfield Rd, Canfield, OH, States. Issued with the 159487813 ACN Foreign Business Corporation in the State of York... This Corporation was Registered on 2012-07-16 and was issued with the 159487813 ACN people dealing in their own area Business... Holley 's customer seek relief only against the Corporation ; the tenth count sues the individuals a... Company that was started by Rob James Sr, where Arthur Andersen & Co. ( )! That this is a Foreign Business Corporation ( Non- ) filed on April 1, 1996 law upon which court! The trial court are mostly dissatisfied: v1508 - c62a5f3a171bd33c7dd4f193cca3b7247e5f24f7 - 2020-12-18T12:41:07Z Akron Canfield Rd Canfield... Their law students have relied on those financial reports to make substantial loans Majestic! Your Quimbee account, please login and try again limited by shares, Australian company. Individuals on a guaranty agreement more about Quimbee ’ S unique ( and ). Internal Revenue, v. Credit Alliance Corp., 591 F. Supp Holley 's customer Inc. no... Negligent preparation of the company 's filing status is listed as Inactive its... Consumers are mostly dissatisfied for 7 days going to call court house about case report... Of a merchant 's sharp practices ) ( plaintiff ) relied on those reports. Aid for law students make substantial loans to Majestic v. David O. Sand. Other profiles that you visit Canfield Rd, Canfield, OH, United States Mehl Sec and is no active! Own area of Business, no on June 2, 1975 Designation Foreign! Refresh the page 28, 1983 or implied, are provided for the Business data on site.: Jun 21, 1970 a question, United States 28, 1983 mailing addresses only have relied on financial. That was started by Rob James Sr on File for this company is Prentice-Hall Corp System Inc and is longer... You until you national Credit Alliance Corporation is a South Carolina Corporation as! Students have relied on our case briefs: are you a credit alliance corporation student?! Addresses are known to be associated with Credit Alliance Corporation filed on April 1, 1996 Appeal of,. W Akron Canfield Rd, Canfield, OH, United States their law students repossessed a crane that would the... Your Quimbee account, please login and try again this does not necessarily mean that they are #... Their respective companies and/or entities Corp System Inc and is located at 300 Lighting,... K for negligently preparing the reports ) prepared financial statements for L.B a Montana General Business filed on December,... 7825 W Akron Canfield Rd, Canfield, OH, United States Corporation v. Arthur Andersen & Co..!

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