Atkins v. Crosland

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that cause of action for malpractice “did not arise until the tax deficiency was assessed” because “[p]rior to assessment the plaintiff had not been injured.”
• holding that IRS deficiency notice triggers accrual of tax-advice claim
• holding that an accountant in a professional negligence case had not conclusively established a limitations defense where the 11 accountant proved only the last day that he had represented the client, instead of the day that the client suffered his actionable tax injury
• holding negligence claim against tax accountant “did not arise until the tax deficiency was assessed by the Commissioner of Internal Revenue” because “[p]rior to assessment the plaintiff had not been injured”
• client’s cause of action for negligence of accountant in choice of accounting method did not accrue until deficiency assessment issued by Internal Revenue Service
• statute of limitations in accountant malpractice action began to run when the IRS assessed the tax deficiency

Source: CourtListener parenthetical corpus (CC0).