LEGAL FILE

‘Simon’ & Suit: Producer Philip De Guere is taking on MCA Inc.’s Universal Television unit over what he claims should be his share of profits from “Simon & Simon,” a show he created and produced for two of its seven years on CBS. In a suit filed in state court in Los Angeles, De Guere says Universal cheated him out of more than $31.3 million, having breached its agreement to pay him 40% of the show’s net profits. A Universal financial statement shows “Simon” with a gross revenue of $300.1 million, but lists a $60.3-million net loss as of the end of last year, the suit charges. The suit alleges that the series hasn’t shown a profit because Universal “overstated production costs . . . overstated the allowable distribution fees and expenses . . . and understated the receipts.” MCA company policy is not to comment on litigation.