Averitt v. PriceWaterhouseCoopers L.L.P.

OPINION

JOHN CAYCE, Chief Justice.

Introduction

The primary issue we must decide in this case is whether an accounting firm can use a declaratory judgment action to obtain a declaration of nonliability for an alleged breach of an oral contract for accounting services pertaining to the formation of a trust. Because we hold that use of a declaratory judgment action is improper in this context, we reverse the trial court’s judgment and render judgment dismissing the declaratory judgment cause of action.

Procedural Background and Facts

Walter Fay Averitt (Mrs. Averitt) was a longstanding client of…