Fred Smith Plumbing & Heating Co. v. Christensen

In Fred Smith Plumbing & Heating Co. v. Christensen, 233 AD2d 207 [1st Dept. 1996], plaintiff commenced a malpractice action against its former accountant for issues related to executive compensation and Subchapter S status. Defendants sought dismiss certain claims based on the statute of limitations arguing that the services rendered and advice given were specific to each distinct tax year. In opposition, plaintiff submitted an affidavit stating that defendants regularly advised plaintiff with respect to, inter alia, tax issues, prepared its tax returns, discussed issues of executive compensation and performed other general accounting duties for plaintiff. In that case, the First Department held that, "at the very least, questions of fact exist as to whether the services rendered to plaintiff by defendant, . . ., constituted a continuous relationship . . . ."