Kadlec v. Sumner

(Court opinion corrected 11/27/13.) Executor of estate filed legal malpractice action against estate's attorney, alleging she had failed to timely file estate's federal and state estate tax returns. Attorney filed third-party complaint against accountants for contribution alleging accounting malpractice. Actual damages occurred at moment estate tax form was late. Final due date could have been noticed by Plaintiff and attorney, who both signed one-time extension to file estate tax returns with IRS. Plaintiff had knowledge of problem and had obligation to inquire further as of final deadline date, when statute of limitations began running. Thus, as Plaintiff could not have timely filed accounting malpractice action directly against accountants at time his legal malpractice action was filed, statute of limitations for contribution actions did not apply. (HARRIS and SIMON, concurring.)