Kirkpatrick v. Seneca National Bank

The opinion of the court was delivered by

Kaul, J.:

Plaintiffs-appellees, a partnership doing business as certified public accountants, instituted this action against defendant-appellant, Seneca National Bank, to recover for services rendered in auditing the books of and preparing financial statements reflecting the financial condition of the Barkley Sheet Metal Co. Inc., a customer and debtor of defendant. For convenience the parties mentioned will hereafter be referred to as Kirkpatrick or plaintiffs, Bank or defendant, and Barkley.

Mr. Lanny D. Jackson, vice-president and cashier of the bank,…