Wall v. Lewis

How courts have described this case

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

• actual damage has been incurred when the IRS imposes a tax assessment, thereby creating an enforceable obligation against the client
• cause of action for malpractice does not accrue until the client has incurred some damage
• actual damage has been incurred when the IRS imposes a tax assessment, thereby creating an enforceable obligation against the client
• IRS’s imposition of tax assessment creates enforceable obligation against client
• “Where . . . the attorney’s act of negligence has allegedly caused the client to incur additional tax liability, actual damage has been incurred no later than when the IRS has imposed a tax assessment thereby creating an enforceable obligation against the client.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

24 cases in this archive cite this case; the 20 most cited are listed.

• Denney v. Deutsche Bank AG
  Second Circuit· 2006-03-31· cited 452×
• Knight v. Furlow
  District of Columbia Court of Appeals· 1989-02-06· cited 108×
• Wall v. Lewis
  North Dakota Supreme Court· 1986-09-30· cited 67×
• Binstock v. Tschider
  North Dakota Supreme Court· 1985-09-04· cited 49×
• Hebron Public School District No. 13 of Morton County v. United States Gypsum Co.
  North Dakota Supreme Court· 1991-09-17· cited 40×
• CDT, Inc. v. Addison, Roberts & Ludwig, C.P.A., P.C.
  Court of Appeals of Arizona· 2000-08-24· cited 40×
• Thomas v. Cleary
  Alaska Supreme Court· 1989-01-27· cited 39×
• Wells v. First American Bank West
  North Dakota Supreme Court· 1999-08-25· cited 36×
• Kuntz v. Muehler
  North Dakota Supreme Court· 1999-12-01· cited 33×
• Herzog v. Yuill
  North Dakota Supreme Court· 1987-01-20· cited 32×
• Riemers v. Omdahl
  North Dakota Supreme Court· 2004-10-12· cited 31×
• Matter of Estate of Ridl
  North Dakota Supreme Court· 1990-04-25· cited 22×
• MDU Resources Group v. W.R. Grace & Co.
  Eighth Circuit· 1994-01-27· cited 22×
• Larson v. Norkot Manufacturing, Inc.
  North Dakota Supreme Court· 2002-11-05· cited 20×
• Dunford v. Tryhus
  North Dakota Supreme Court· 2009-12-15· cited 17×
• Jacobsen v. Haugen
  North Dakota Supreme Court· 1995-04-13· cited 17×
• Larson v. Norkot Manufacturing, Inc.
  North Dakota Supreme Court· 2001-05-24· cited 16×
• State v. Ford
  North Dakota Supreme Court· 1985-11-21· cited 8×
• Unnamed case
  Sixth Circuit· 2006-03-31· cited 4×
• Broten v. Carter
  North Dakota Supreme Court· 2019-11-20· cited 3×

Cites

8 cases in this archive are cited by this case.

• Budd v. Nixen
  California Supreme Court· 1971-12-02· cited 345×
• Atkins v. Crosland
  Texas Supreme Court· 1967-07-05· cited 219×
• Feldman v. Granger
  Court of Appeals of Maryland· 1969-10-16· cited 58×
• Johnson v. Haugland
  North Dakota Supreme Court· 1981-03-23· cited 57×
• Ameraccount Club, Inc. v. Hill
  Tennessee Supreme Court· 1981-05-04· cited 43×
• Anderson v. Shook
  North Dakota Supreme Court· 1983-04-25· cited 24×
• United States v. Gutterman
  Ninth Circuit· 1983-03-11· cited 20×
• Phillips Fur and Wool Co. v. Bailey
  North Dakota Supreme Court· 1983-11-22· cited 13×