Ames & Fischer Co. v. McDonald

OPINION

TOUSSAINT, Judge.

These interlocutory appeals are taken from the district court’s denial of appel*559lants’ motions for summary judgment. The case involves respondents’ claims of professional malpractice against appellants. The district court certified as important and doubtful the legal question of when the statute of limitations begins to run on a professional-malpractice action based on the allegedly negligent failure to make or advise to make an election under section 754 of the Internal Revenue Code (Section 754 election). We conclude that the cause of action accrues, and the statute…