Case 0:15-cv-62334-RLR Document 23-5 Entered on FLSD Docket 06/13/2016 Page 1 of 3

UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF FLORIDA
Case No.: 15-cv-62334-ROSENBERG-BRANNON

TAURIGA SCIENCES, INC.,

A Florida Corporation,
Plaintiff,
V.

COWAN, GUNTESKI & CO., P.A.,

A Foreign Corporation; DONALD
COWAN, an Individual; and WILLIAM
MYLER, an Individual,
Defendants.

DECLARATION OF DONALD A. COWAN

Donald A. Cowan, of full age, hereby declares as follows:

1.

I am a defendant named herein and a shareholder and the managing director of

defendant Cowan, Gunteski & Co., P.A. ("CGC"). I make the statements herein based on my
personal knowledge.
2.

I respectfully submit this Declaration in support of the motion on my behalf as

well as on behalf of the remaining defendants to dismiss this action based on lack of personal
jurisdiction and/or improper venue. In the alternative, this action should be transferred to the
United States District Court for the District of New Jersey.
3.

I am a resident of the State of New Jersey, where I have continuously resided

since 1980.
4.

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I have never resided in or been a citizen of Florida.

Case 0:15-cv-62334-RLR Document 23-5 Entered on FLSD Docket 06/13/2016 Page 2 of 3

5.

With the exception of two small limited partnership interests I owned around

1980, I have never directly or indirectly owned any property in Florida. I also have never voted
there and have never registered any motor vehicles in the State of Florida.
6.

CGC, which has 46 professionals and a staff of approximately 57, has two offices,

both of which are in New Jersey. CGC does not advertise in Florida, or in any manner reach out
to Florida residents for new business.
7.

In 2014 and 2015, of CGC's approximately 2,000 clients, roughly 15 (0.75%)

were Florida residents, several of whom had relocated to Florida in retirement. All but one of
those Florida clients were individuals for whom CGC prepares income tax returns, while the
remaining client was a corporation for which CGC provided audit services. CGC no longer
provides audit services for that Florida entity.
8.

The amount billed to Florida clients in 2015 represented less than 1% of CGC's

annual revenues. These numbers are substantially similar for 2014.

9.

In addition to my interest in CGC, I, along with other partners of CGC, own an

undivided fractional interest in Salvus Wealth Management, LLC ("Salvus"), a New Jersey
based limited liability company which provides investment management services.
10.

One-ninth of Salvus is owned by an individual who resides in Jacksonville,

Florida. Salvus has an office in Jacksonville, which houses one staff person. This person does
not and has never had any affiliation with or relationship to CGC, nor, to the best of my
knowledge, any dealings with Tauriga Sciences.

All of Salvus' administrative tasks are

performed in New Jersey, where its remaining partners reside. All of Salvus' bank accounts are
maintained with New Jersey banks. Salvus' clearing firm is Fidelity Investments, which is
headquartered in Boston, Massachusetts.

17773694.2

Case 0:15-cv-62334-RLR Document 23-5 Entered on FLSD Docket 06/13/2016 Page 3 of 3

11.

I have never conducted any business for Salvus in Florida, and have never

traveled to Florida in furtherance of any business activity by Salvus; rather, any work done by
me for Salvus is in New Jersey.
12.

Salvus is completely independent from CGC, and its financial statements are not

consolidated with CGC's. Perhaps more significantly for purposes of this motion, Salvus has
never provided any services to Tauriga.
13.

I have never performed any work for Tauriga Sciences, including but not limited

to CGC's audit of Tauriga Sciences, Inc's. financial statements for its fiscal year ended March
31,2014.
I declare under penalty of perjury that the foregoing is true and correct.
Executed on: June /3, 2016

eDcaiuMLe. ~41.

Donald A. Cowan

17773694.2