Garrett v. Lincoln Cemetery, Inc.

Banke, Judge.

This is a suit on account for professional services performed by the plaintiff in reconstructing the defendant’s accounting records and defending it during an audit by the Internal Revenue Service. The trial court rendered judgment for the defendant after finding as a matter of law that the action was barred by the 4-year limitation period applicable to suits on account. See Code § 3-706. The plaintiff then filed this appeal. The plaintiff acknowledges that the debt arose more than four years prior to the filing of the suit but contends that certain notations made on two checks…